Sequence of steps for organizing the monitoring of the implementation of audit conclusions and recommendations
What are the steps in organizing the monitoring of the implementation of audit conclusions and recommendations?
According to the provisions of Article 9 of Decision 02/2022/QD-KTNN on the procedure for organizing the monitoring of the implementation of audit conclusions and recommendations, the steps are as follows:
- Collecting and aggregating information about audit conclusions and recommendations and the status of implementing audit conclusions and recommendations.
- Evaluating the status of implementing audit conclusions and recommendations.
- Organizing activities to ensure the effectiveness and efficiency of the implementation of audit conclusions and recommendations: assigning a department to monitor and expedite the implementation of audit recommendations; responding in writing to reports on the implementation of audit recommendations; expediting or inspecting the implementation of audit conclusions and recommendations; handling complaints and petitions regarding audit conclusions and recommendations.
- Updating and establishing a database on the results of implementing audit conclusions and recommendations.
- Summarizing and reporting the results of implementing audit conclusions and recommendations.
Steps in organizing the monitoring of the implementation of audit conclusions and recommendations
What actions does the audit coordinator take after collecting and aggregating information about audit conclusions and recommendations?
According to the provisions of Clause 1 of Article 10 of Decision 02/2022/QD-KTNN, the activities of collecting and aggregating information about audit conclusions and recommendations, and the status of their implementation are as follows:
The coordinating unit conducts the collection and synthesis of information about audit conclusions and recommendations and the status of their implementation from the following sources:
- Detailed audit result notifications at the auditing unit, notifications of audit conclusions and recommendations through audits, reconciliations, audit reports, and annual summary audit reports of KTNN.
- Reports on the results of implementing audit conclusions and recommendations; documentation serving as evidence of the implementation of audit conclusions and recommendations.
- Reports on the results of implementing audit conclusions and recommendations from the coordinating unit sent to the Auditor General; inspection reports on the implementation of audit conclusions and recommendations; periodic and annual summary reports on the implementation of audit conclusions and recommendations by the coordinating unit and KTNN.
- Complaint and petition documents from the audited unit regarding audit conclusions and recommendations, and KTNN's resolutions.
- Other relevant information regarding the implementation of audit conclusions and recommendations by the audited unit.
According to the provisions of Article 11 of Decision 02/2022/QD-KTNN, after collecting and aggregating information about audit conclusions and recommendations, the coordinating unit evaluates the status of implementing audit conclusions and recommendations.
Based on the previously collected and aggregated information, the coordinating unit analyzes and evaluates the status of implementing audit conclusions and recommendations (including conclusions and recommendations from previous years that have not been implemented) according to the following contents:
- Compliance with the reporting regulations on the implementation of audit conclusions and recommendations of the audited unit; the status of implementing audit conclusions and recommendations from the previous period of the unit.
- The status of implementing audit conclusions and recommendations is assessed according to the following groups: Implemented, In-progress, and Not yet implemented.
How is the effectiveness and efficiency of the implementation of audit conclusions and recommendations ensured?
According to the provisions of Article 12 of Decision 02/2022/QD-KTNN, after the evaluation of the status of implementing audit conclusions and recommendations:
The head of the coordinating unit organizes activities to ensure the effectiveness and efficiency of the implementation of audit conclusions and recommendations:
- Assigning departments to monitor the implementation of audit conclusions and recommendations.
- Responding promptly in writing to the audit recommendation implementation report of the audited unit.
- Expediting the audited unit through appropriate forms: written reminders; reminders through audit activities; reporting to the Auditor General to request the competent authority handle agencies and organizations that do not implement or implement inadequately, promptly the audit conclusions and recommendations of KTNN according to Clause 4 of Article 14 of the Law on State Audit.
- Inspecting the implementation of audit conclusions and recommendations as prescribed in Chapter III of these Regulations.
- Handling complaints and petitions of the audited unit regarding audit conclusions and recommendations according to the Regulations on complaints, lawsuits, and responding to petitions in state audit activities.
- Other activities according to the regulations of KTNN.
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