Responsibilities of the Audit Lead Unit in Implementing Audit Conclusions and Recommendations
How are the activities of collecting and aggregating information on audit conclusions and recommendations regulated?
According to the regulations in Article 9 and Article 10 of Decision 02/2022/QD-KTNN regarding the activities of collecting and aggregating information on audit conclusions and recommendations, the regulations are as follows:
- The activities of collecting and aggregating information on audit conclusions, recommendations, and the implementation status of audit conclusions and recommendations are part of the procedures for monitoring the implementation of audit conclusions and recommendations.
- The unit organizing the audit is responsible for collecting and aggregating information on audit conclusions, recommendations, and the implementation status of audit conclusions and recommendations from the following sources:
+ Notices of audit results at detailed audit units, Notices of audit conclusions and recommendations via audit, comparability checks, Audit Reports, and Annual Audit Summary Reports of the State Audit Office.
+ Reports on the implementation of audit conclusions and recommendations; evidence documents for the implementation of audit conclusions and recommendations.
+ Reports on the implementation of audit conclusions and recommendations from the unit organizing the audit sent to the State Auditor General; Reports on checking the implementation of audit conclusions and recommendations; periodical and annual summary reports on the implementation of audit conclusions and recommendations from the unit organizing the audit and the State Audit Office.
+ Complaints, recommendations from audited units regarding audit conclusions and recommendations, and the resolution documents from the State Audit Office.
+ Other relevant information regarding the implementation of audit conclusions and recommendations from audited units.
Accordingly, information on audit conclusions and recommendations must meet the following requirements as stipulated in Clause 2, Article 10 of Decision 02/2022/QD-KTNN:
- Information on audit conclusions and recommendations in the Notice of audit results at the detailed audit units; Notices of audit conclusions and recommendations via audit and comparability checks must be accurate and fully matched with the issued Audit Reports and the Annual Audit Summary Reports of the State Audit Office.
- Information on the implementation status of audit conclusions and recommendations must be regularly updated promptly.
Responsibilities of the auditing unit in implementing audit conclusions and recommendations
What are the responsibilities of the auditing unit in implementing audit conclusions and recommendations?
According to the regulations in Article 5 of Decision 02/2022/QD-KTNN, the auditing unit has the following responsibilities:
- Organize the monitoring, urging, and checking of the implementation of audit conclusions and recommendations by audited units.
Annually, before March 1, develop and issue the Annual Plan on monitoring, urging, and checking the implementation of audit conclusions and recommendations, submit it to the State Auditor General (send a copy to the General Department simultaneously) for monitoring and management. The head of the auditing unit decides to adjust the Annual Plan to ensure the effectiveness and efficiency of monitoring, urging, and checking the implementation of audit conclusions and recommendations.
- Organize the resolution of complaints and recommendations regarding audit conclusions and recommendations from audited units through monitoring, urging, and checking according to the regulations on complaints, lawsuits, and responses to recommendations in the state audit activities of the State Audit Office.
- Within 30 days from the date of receiving the report on the implementation of audit recommendations from the audited unit, the auditing unit is responsible for reviewing, aggregating, and reporting to the State Auditor General on the implementation results of audit conclusions and recommendations (via the General Department). The report must clearly state the implemented conclusions and recommendations; the conclusions and recommendations reported as implemented but not yet confirmed due to a lack of evidence, files, documents, or other reasons; recommendations not yet implemented or in progress as the basis for:
+ Recording, updating, reporting on the implementation of audit conclusions and recommendations.
+ Urging, checking the implementation of audit conclusions and recommendations.
- Organize the checking of the implementation of audit conclusions and recommendations in the form of on-site checks at units, specifically:
+ Organize the planning, appraisal, approval, and issuance of inspection decisions, and take responsibility before the State Auditor General for the plan and inspection decisions;
+ Organize inspections; compile, appraise, and issue inspection reports on the implementation of audit conclusions and recommendations, taking responsibility before the State Auditor General and the law for inspection reports.
+ In cases where through inspection, it is discovered that the audit conclusions and recommendations in the Audit Report, the Notice of audit results issued are inaccurate or erroneous due to miscompilation, the head of the unit is responsible for determining the causes, responsibilities of organizations or individuals (if any), and submitting to the State Auditor General (via the General Department for verification) for approval of the correction of audit conclusions and recommendations before issuing inspection reports with correction content.
+ In cases where through inspection, it is discovered that violations have signs of a crime, the head of the unit must promptly report to the State Auditor General to immediately transfer the case files to competent investigative agencies for investigation and handling according to the law without waiting for the inspection process to end.
- Propose solutions to enhance the implementation of audit conclusions and recommendations; periodically review and propose solutions for handling outstanding conclusions and recommendations not yet implemented.
- Update the database on the implementation results of audit conclusions and recommendations according to the regulations on the management and use of software in the audit activities of the State Audit Office; fully, promptly summarizing and reporting the results of implementing audit conclusions and recommendations quarterly before the 20th of the last month of each quarter; annual reports before January 15 of the following year or ad hoc reports upon the request of the State Auditor General.
- Take responsibility under the law for documents and files as evidence confirming the implementation of the audit conclusions and recommendations by the State Audit Office. Coordinate with relevant units in determining the source of retained funds of the State Audit Office.
- Assign a unit to assist in advising the head of the unit in organizing the monitoring and urging of the implementation of audit conclusions and recommendations of the unit.
When is the inspection of the implementation of audit conclusions and recommendations by the State Audit Office conducted?
According to the regulations in Clause 2, Article 3 of the regulations issued with Decision 02/2022/QD-KTNN regarding this content, as follows:
According to the principles of implementing audit conclusions and recommendations by the State Audit Office, the inspection of the implementation of audit conclusions and recommendations by the State Audit Office at audited units is only conducted when there is an inspection decision from the competent authority.
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