Vietnam: What is the order of organization to inspect the implementation of audit conclusions and proposals at the audited unit and related agencies, organizations and units?
- In what forms is the inspection of the implementation of audit conclusions and proposals made?
- What is the order of organization to inspect the implementation of audit conclusions and proposals at the audited unit and related agencies, organizations and units?
- What is the responsibility of the unit leading the audit or the unit assigned to inspect the implementation of the audit proposal?
In what forms is the inspection of the implementation of audit conclusions and proposals made?
Pursuant to the provisions of Article 24, the Process promulgated together with Decision No. 08/2023/QD-KTNN stipulating as follows:
Monitor, urge and inspect the implementation of audit conclusions and proposals
The unit presiding over the audit or the unit assigned to inspect the implementation of audit proposals shall have the responsibility to:
1. Monitor, urge, collect and synthesize information on audit conclusions and proposals and the situation of implementation of audit conclusions and proposals (including audit conclusions and recommendations that have not been implemented in previous years).
2. Evaluate the implementation of audit conclusions and proposals.
3. Organize activities to ensure the efficiency and effectiveness of the implementation of audit conclusions and proposals.
4. The inspection of the implementation of audit conclusions and proposals shall be carried out in the following forms:
a) Request the audited unit to report in writing on the results of implementation of audit conclusions and proposals.
b) Organize the inspection of the implementation of audit conclusions and proposals at the audited unit and relevant agencies, organizations and units (follow the procedures specified in Articles 25, 26, Article 27 of this Process).
5. Update and establish a database on the results of the implementation of audit conclusions and proposals in accordance with the State Audit Office of Vietnam's regulations.
6. Summarize and report on the results of the implementation of audit conclusions and proposals.
7. In case of administrative violations (incomplete implementation of one of the State Audit Office of Vietnam's proposals while there are conditions for execution; false reporting, refusal or delay in submitting reports) in writing on the results of the implementation of the State Audit Office of Vietnam's audit conclusions and proposals) shall comply with the provisions of the Ordinance on penalties for administrative violations against regulations on state audit and relevant documents of the State Audit Office of Vietnam.
According to the above provisions, the inspection of the implementation of audit conclusions and proposals is carried out in the following forms:
+ Request the audited unit to report in writing on the results of the implementation of audit conclusions and proposals.
+ Organize inspection of the implementation of audit conclusions and proposals at the audited unit and related agencies, organizations and units.
Vietnam: What is the order of organization to inspect the implementation of audit conclusions and proposals at the audited unit and related agencies, organizations and units?
What is the order of organization to inspect the implementation of audit conclusions and proposals at the audited unit and related agencies, organizations and units?
Pursuant to the provisions of Article 25, Article 26, Article 27 Process prommulgated together with Decision No. 08/2023/QD-KTNN stipulating the order of organization to inspect the implementation of audit conclusions and proposals at the unit audited and related agencies, organizations and units as follows:
Step 1: Prepare, appraise and approve the plan, decide to inspect the implementation of the audit conclusions and proposals
- Making, appraising and approving plans and decisions to inspect the implementation of audit conclusions and proposals
+ Make a plan for each inspection in the form of organizing the inspection at the audited unit.
+ The head of the unit presiding over the inspection shall appraise and approve the plan to inspect the implementation of audit conclusions and proposals.
+ Issue an inspection decision, implement audit conclusions and proposals for each inspection and send it to the inspected unit in accordance with the State Audit Office of Vietnam's regulations.
+ The head of the unit presiding over the inspection considers and decides to adjust the inspection plan or decide on the inspection to meet the inspection objectives and efficiency.
- Prepare inspection implementation of each inspection
Step 2: Organize the inspection of the implementation of audit conclusions and proposals at the inspected unit
Based on the approved inspection plan, the inspection team shall inspect the implementation of audit conclusions and proposals, and use inspection methods to confirm with the inspected unit the status of the implementation of the audit conclusions and proposals. On that basis, evaluate, confirm, conclude and make proposals on the implementation of audit conclusions and proposals at the entity.
Step 3: Prepare, appraise and issue inspection report; Update results and store inspection records
At the end of each inspected unit, the head of the inspection team (or the head of the inspection team in case no team is established) makes a report on inspection of the implementation of audit conclusions and proposals.
What is the responsibility of the unit leading the audit or the unit assigned to inspect the implementation of the audit proposal?
Pursuant to the provisions of Article 24 of the Process promulgated together with Decision No. 08/2023/QD-KTNN stipulating the responsibilities of the unit presiding over the audit or the unit assigned to inspect the implementation of audit proposals as follows:
- Monitor, urge, collect and synthesize information on audit conclusions and proposals and the implementation of audit conclusions and proposals (including audit conclusions and recommendations that have not been implemented in previous years)
- Evaluate the implementation of audit conclusions and proposals.
- Organize activities to ensure the efficiency and effectiveness of the implementation of audit conclusions and proposals.
- Update and establish a database on the results of the implementation of audit conclusions and proposals in accordance with the State Audit Office of Vietnam's regulations.
- Summarize and report the results of the implementation of audit conclusions and proposals.
- In case administrative violations arise, they shall comply with the provisions of the Ordinance on penalties for administrative violations against regulations on state audit and relevant documents of the State Audit Office of Vietnam.
Decision No. 08/2023/QD-KTNN takes effect from July 13, 2023
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