Latest sample of meeting minutes of State Audit Group in Vietnam? How to write meeting minutes of audit group?
In what cases does the State Audit Group meet? Who is authorized to organize the meeting?
Pursuant to the provisions of Article 21 of the Regulation promulgated together with Decision 03/2020/QD-KTNN of Vietnam, the authority to organize meetings of the audit group belongs to the head of the audit group and the head of the audit unit (in some cases).
Thus, the head of the audit group must hold a meeting of the audit group in the following two cases:
- Before conducting the audit;
- Before the Head of the unit presiding over the audit approves the draft audit report.
In addition, during the implementation of the audit at the unit, depending on the specific situation, the head of the audit group or the head of the unit presiding over the audit may convene a meeting of the audit group, the audit team leaders when deemed necessary.
What is the latest form of the meeting minutes of state audit group in Vietnam?
According to the provisions of Clause 4, Article 21 of the Regulation enclosed with Decision 03/2020/QD-KTNN of Vietnam, the contents of the meetings must be recorded in minutes and archived according to the regulations of the State Audit.
Currently, the sample of meeting minutes of the State Audit Group is made according to Form No. 15/BBHD Table of contents enclosed with Decision 01/2023/QD-KTNN of Vietnam dated January 10, 2023 of the State Auditor General as follows:
Download the sample of meeting minutes of the State Audit Group: Click here.
Latest sample of meeting minutes of State Audit Group in Vietnam? How to write meeting minutes of audit group? (Image from the Internet)
How to write the meeting minutes of the audit group in Vietnam?
Based on the content in Form No. 15/BBHD of Table of contents enclosed with Decision 01/2023/QD-KTNN of Vietnam, the meeting minutes of the audit group are used to record the content of the audit group meeting to discuss the draft report on audit conducted by the audit group or to resolve arising issues related to the audit.
This minutes is enclosed with the draft audit report to the Chief Auditor of the specialized (regional) state audit before submitting it to the State Auditor General for approval.
Thus, the recording of the meeting minutes of the audit group is guided as follows:
- In the name of the governing body: Enter the name of the specialized State Auditor (area).
- In the name of the issuing agency: Write the name of the audit group according to the audit decision of the State Auditor General.
- Regarding the composition of the meeting of the State Audit Group: Specify the full name of the specialized (regional) state audit leader (if any), the head (deputy) of the audit group, the secretary and members of the audit group who shall attend.
- Content section: clearly state the contents discussed in the meeting.
- Participating opinions of the members: Record the opinions of the members attending the meeting, including the agreement, disagreement and disagreement on the content discussed in the meeting.
- The section on the direction of the Chief Auditor/Deputy Chief Auditor (if any): Record the direction of the Chief Auditor/Deputy Chief Auditor (if participating in the meeting and directing).
- Comments and conclusions section of the head (deputy) of the State Audit Group (chairing the meeting): Record the comments and conclusions of the head (deputy) of the State Audit Group on the contents discussed in the meeting. Specify the changes (if any) and the reasons for the changes in the audit results compared to the audit report (of the audit team).
- Auditor's reservation opinion (if any): Record the auditor's reservation opinion (enclosed with evidences to support the reserved opinion).
- At the end of the meeting, the minutes must be approved and signed by the head of the audit group and the secretary of the meeting.
Meeting minutes of the audit group are managed in the audit file according to the regulations on the list of audit files; the regime of submission, preservation, exploitation and destruction of audit dossiers 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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