What are conditions for conducting remote audits in Vietnam? What are the risks of remote audit in Vietnam?

What are conditions for conducting remote audits in Vietnam?

Based on Clause 4, Article 5 of the Remote Audit Guidelines issued with Decision 243/QD-KTNN 2025, some conditions for conducting remote audits are stipulated as follows:

(1) Technological Conditions

- Information and communication technology infrastructure and supporting tools: Both KTNN and the audited unit need to have appropriate IT systems that meet the requirements, including computers, software, and stable internet connectivity.

- Data Security, Safety, and Protection (CSDP): Data security measures and information encryption are necessary to prevent data leakage or loss during the remote audit process.

(2) Legal Conditions

Compliance with current legal regulations, especially those concerning data safety and security.

(3) Human Conditions

- KTNN auditors must possess the skills to use technology and understand the software and methods for remote auditing.

- The audited unit needs to have a supporting staff team ready to provide, exchange information, and explain during the audit process.

(4) Data Conditions

- Digital data readiness: The audited unit needs to convert data from paper to digital format for easier sharing and processing.

- Data quality: Data must be complete, accurate, and quickly retrievable upon request.

(5) Clear Audit Procedures and Processes

- Remote audit procedures and processes should be clearly defined in the KHKT, including work steps, implementation time, and supporting tools, etc.

- KTNN and the audited unit should maintain regular, prompt communication to address arising issues.

What Are the Risks of Remote Auditing?

Based on Clause 3, Article 5 of the Remote Audit Guidelines issued with Decision 243/QD-KTNN 2025, the risks associated with remote auditing are specified as follows:

- Authenticity of Evidence: Issues of data distortion and lack of clarity may arise in the remote environment; identifying user identity without direct contact can increase the risk of information manipulation or forgery. Documents and videos can be negatively altered leading to fraud. Hence, the availability of information and communication technology and data security mechanisms play a particularly important role in mitigating these issues.

- Security Issues: Remote auditing involves online audit activities and digital data exchange. Therefore, considering security issues concerning access and data storage is crucial. To address this, KTNN and the audited unit need to formalize network protocols and jointly commit to Data Security, Safety, and Protection (CSDP).

- Limited Visibility: In remote auditing, the ability to observe actual activities, processes, and documents of the audited unit is quite limited. This limitation may lead to errors, inaccuracies, or fraud that could be easily detected in an onsite audit.

- Communication Challenges: Information collected through human interaction is often complex and involves differences in attitude, expression levels…, however, this is not clearly represented in the remote audit environment. Limited exchanges between KTNN and the audited unit may lead to unreliable, inaccurate, or incomplete audit reports (BCKT).

- Technology Issues: Remote auditing entirely depends on technology, including video conferencing software, data sharing platforms (especially for large data volumes), and internet connectivity. Technical problems can hinder the audit process, causing delays or inaccuracies in audit findings (e.g., network errors, computer malfunctions, or equipment failures).

What are conditions for conducting remote audits in Vietnam? What are the risks of remote audit in Vietnam ? (Image from the Internet)

Is the remote audit conducted centrally or dispersed in Vietnam?

Based on Clause 2, Article 8 of the Remote Audit Guidelines issued with Decision 243/QD-KTNN 2025 as follows:

Conducting the Audit

1. Announcing the Audit Decision

The audit decision announcement can be conducted by sending notices or organizing announcements at an online meeting on the KTNN IT system.

2. Conducting the Audit

Depending on the conditions of each audit and the IT capacity, a remote audit can be conducted centrally at a workplace or dispersed.

2.1. Collecting Audit Evidence

Common methods and procedures for collecting audit evidence include: Observation; inspection, comparison; external confirmation; recalculation; interviewing; analytical procedures; repeating...

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Thus, a remote audit can be conducted either centrally at a workplace or dispersed.