What are responsibilities for preparing audit reports in Vietnam from August 20, 2024, under Decision 1495/QD-KTNN in 2024?

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What are responsibilities for preparing audit reports in Vietnam from August 20, 2024, under Decision 1495/QD-KTNN in 2024?

Pursuant to Article 31 of the Regulation issued along with Decision 1495/QD-KTNN of 2024, the responsibilities for preparing the audit report in Vietnam from August 20, 2024 are regulated as follows:

1. The leader of the Audit Team shall preside over the synthesis of audit results from the team members to prepare the audit report of the Audit Team.

2. No later than 5 days from the end date of the audit at the audited unit, the leader of the Audit Team must complete the draft audit report, convene the Audit Team to discuss and agree on the evaluation and confirmation in the draft audit report, and then present it to the Head of the Audit Delegation for approval before organizing it for confirmation at the audited unit as prescribed.

The time for the confirmation of the audit report is decided by the Head of the Audit Delegation but must not exceed 10 days from the end date of the audit at the audited unit.

In cases where the audited unit agrees with the content of the draft audit report and has no other opinions, the leader of the Audit Team must report to the Head of the Audit Delegation to decide whether to organize a meeting for the confirmation of the draft audit report.

3. No later than 3 days from the date of the confirmation of audit results with the audited unit, the leader of the Audit Team must submit the audit report to the Head of the Audit Delegation as prescribed.

4. The signing of the audit report by the Audit Team shall be in accordance with the regulations of the State Audit Office.

What are responsibilities for preparing audit reports in Vietnam from August 20, 2024, under Decision 1495/QD-KTNN in 2024? (Image from the Internet)

What are principles of operation of the audit delegation in Vietnam?

Pursuant to Article 3 of the Regulation issued along with Decision 1495/QD-KTNN of 2024, the principles of operation of the audit delegation in Vietnam are regulated as follows:

- Independence and adherence to the law.- Honesty, objectivity, openness, and transparency.- During audit activities, members of the Audit Delegation and related organizations and individuals must comply with the Law on State Auditing, the regulations of competent authorities on power control, anti-corruption, negativity, and the regulations of the State Audit Office.- When conducting audits abroad, the Audit Delegation must comply with Vietnamese law, the law of the host country, and international law; follow the principles of economy, efficiency, ensuring national security and confidentiality as prescribed by law.

What is the composition of the audit delegation in Vietnam from August 20, 2024?

Pursuant to Article 10 of the Regulation issued along with Decision 1495/QD-KTNN of 2024, the composition of the Audit Delegation from August 20, 2024 is regulated as follows:

1. The composition of the Audit Delegation includes:

- Head of the Audit Delegation;

- Deputy Heads of the Audit Delegation;

- Leaders of the Audit Teams, if the Audit Delegation has Audit Teams;

- Members.

2. Members of the Audit Delegation include: members who are state auditors and those who are not state auditors.

Members of the Audit Delegation who are not state auditors include:- Civil servants, public employees of the State Audit Office;- Collaborators with the State Audit Office.

3. Each Audit Team must have at least 2 members who are state auditors.

Simultaneously, based on Article 9 of the Regulation issued along with Decision 1495/QD-KTNN of 2024, the establishment of the Audit Delegation is regulated as follows:

The Audit Delegation is established to perform the auditing tasks of the State Audit Office. The State Auditor General decides to establish the Audit Delegation upon the proposal of the head of the unit in charge of the audit and the Director of the General Department.

Based on the scale of the audit, the Audit Delegation may have Audit Teams or may not have. In special cases, the State Auditor General establishes the Audit Delegation upon the proposal of the Director of the General Department to perform tasks.

Regulations on the Audit Location in Vietnam

Pursuant to Article 5 of the Regulation issued along with Decision 1495/QD-KTNN of 2024, the regulations on the audit location in Vietnam are as follows:

1. Auditing shall be conducted at the audited unit, the headquarters of the State Audit Office, or another location decided by the State Auditor General.

2. The audit location is proposed by the head of the unit in charge of the audit and approved by the State Auditor General when approving the general audit plan.

3. During the audit process, if it is necessary to change the audit location, the head of the Audit Delegation proposes to the head of the unit in charge of the audit to present it to the State Auditor General for consideration and decision.

4. In cases of verification and comparison with relevant agencies, organizations, and individuals, it can be done at the headquarters of the unit in charge of the audit; the headquarters of the audited unit; the headquarters of the relevant agencies, organizations, and individuals being verified or compared, or another location related to the verification or comparison content.