Latest sample of meeting minutes of approval for draft audit reports of specialized State Audit Office of Vietnam?
- What are the regulations on the procedures for holding meetings for approving draft audit reports in Vietnam?
- What is the latest sample of meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
- What are the purposes and principles of making the meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
- What is the method of recording the meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
What are the regulations on the procedures for holding meetings for approving draft audit reports in Vietnam?
Pursuant to Clause 3, Article 19 of Audit procedures of State Audit enclosed with Decision 02/2020/QD-KTNN of Vietnam, chief auditors shall hold meetings for approving draft audit reports in Vietnam as follows:
- Chief auditors must approve draft audit reports as per the law. Approval contents and results of draft audit reports must be recorded in meeting minutes of audit report approval meetings using regulated forms.
- Heads of auditor teams shall complete draft audit reports based on the conclusion of chief auditors in meetings for approving audit reports.
In case other opinions differ from the conclusion of chief auditors, heads of auditor teams shall have the right to record differing opinions according to Regulations on organization and operation of State Audit Office of Vietnam teams.
- Audit quality control teams shall organize examinations for revision, adjustment and completion of draft audit reports before chief auditors present to the State Audit Office of Vietnam General for approval.
- Chief auditors shall present the State Audit Office of Vietnam General with completed draft audit reports together with relevant documents as per the law while requesting competent entities to appraise and review at least 7 days in advance.
Latest sample of meeting minutes of approval for draft audit reports of specialized State Audit Office of Vietnam? (Image from the Internet)
What is the latest sample of meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
The sample of meeting minutes of approval for draft audit reports of the specialized audit is Form No. 17/BBXD Table of contents enclosed with Decision 01/2023/QD-KTNN dated January 10, 2023 of the State Auditor General.
The chief auditor presides over the meeting and assigns a secretary to record the minutes of the meeting as prescribed.
Download the latest sample of meeting minutes of approval for draft audit reports of the specialized audit: Click here.
What are the purposes and principles of making the meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
Based on the contents of Form No. 17/BBXD of Table of Contents enclosed with Decision 01/2023/QD-KTNN of Vietnam, the minutes of approval for draft audit reports of the specialized audit of the chief auditor is made for the purpose of recording the contents of the meetings for approving draft audit reports held by the chief auditor.
These minutes, upon completion, shall be sent to the head of the audit team to finalize the draft audit report according to the chief auditor's conclusion before submitting it to the state audit leader for approval.
In principle, the preparation is determined as follows: The meeting minutes of approval for draft audit reports of the chief auditor are prepared when the chief auditor holds the approval of the draft audit report (components according to the regulations of the State Audit Office of Vietnam).
What is the method of recording the meeting minutes of approval for draft audit reports of the specialized audit in Vietnam?
The recording of Meeting minutes of approval for draft audit reports of the specialized auditor is guided in the recording methods section of Form No. 17/BBXD Table of Contents issued together with Decision 01/2023/QD-KTNN of Vietnam as follows:
- In the name of the issuing agency: Enter the name of the specialized or regional State Audit Office of Vietnam.
- For attendees:
+ Participants of the specialized State Audit Office of Vietnam (area): (according to the regulations of the State Audit Office of Vietnam, but must have the chairperson and secretary of the meeting).
+ State Audit Team: write full names of members of the Audit Team attending the meeting.
- About the content: Specify the content discussed in the meeting.
- The comments section of the members: Record all the opinions of the members participating in the meeting on the contents discussed.
- Comments, explanations and receptions of the head of the audit team: Write fully the explanations and comments received by the head of the audit team.
- Concluding comments section of the chief auditor of the specialized state audit (region): Record the conclusions on each content discussed in the meeting and the contents that need to be further edited and completed draft audit reports.
- At the end of the meeting, the minutes must be approved and fully signed by the chief auditor and the secretary of the meeting.
After completion, the minutes of approval of the draft audit report of the chief auditor shall be managed in the audit file according to the regulations on the list of audit documents; regime of submission, preservation, exploitation and destruction of audit files of the State Audit Office of Vietnam.
Decision 01/2023/QD-KTNN of Vietnam officially takes effect from February 25, 2023.
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