Vietnam: Sample Text Notice of audit results of the latest State Audit? What is the method of recording audit results?
- Sample Text Notice of audit results of the latest State Audit in Vietnam?
- What are the contents of the announcement of audit results of the State Audit in Vietnam?
- What principles in Vietnam is the announcement of audit results of the State Audit built on?
- What is the method of recording audit results in Vietnam?
Sample Text Notice of audit results of the latest State Audit in Vietnam?
The latest Form of Notification of audit results of the State Auditor is Form No. 27/TBKQKT Table of Contents issued together with Decision 01/2023 /QD-KTNN dated January 10, 2023 of the State Auditor General.
Download the latest State Audit Audit Results Notice Form here.
Vietnam: Sample Text Notice of audit results of the latest State Audit? What is the method of recording audit results?
What are the contents of the announcement of audit results of the State Audit in Vietnam?
Based on Form No. 27/TBKQKT Table of Contents issued together with Decision 01/2023/QD-KTNN , the Notice of audit results of the State Audit will have the following contents:
AUDIT CONCLUSIONS
The assessments and comments were expressed in the Audit Minutes of the Audit Team signed with the unit on ... month... year.... The following are the audit conclusions at the unit: (5) (record the conclusions and findings for the audit contents compiled in the audit report of the audit team related to the audited unit).
(1) Confirmation of the truthfulness and reasonableness of financial statements
(For cases where financial statements and financial statements must be confirmed according to the approach based on risk assessment and material identification, the contents and forms shall be applied according to the instructions for implementing that method).
(2) On observance of laws, policies, financial-accounting regimes, management and use of public finance and public assets
(Record the conclusions and findings for the audit content compiled in the audit report of the audit team related to the audited unit).
(3) In terms of economy, effectiveness and efficiency (if any)
(Record the conclusions and findings for the audit content compiled in the audit report of the audit team related to the audited unit).
II. RECOMMENDATIONS (6)
(1) For the audited entity
1.1. Proposal to adjust accounting books, settlement reports (if any)
1.2. Recommendations on financial treatment
1.2.1. Proposal to increase state budget revenue
1.2.2. Proposals for withdrawal, reduction of expenditure, reduction of payment
(Details of Appendix No. 02, 02a, 03a-TBKQKT)
1.3. Proposal to reduce losses (if any)
1.4. Other handling recommendations (Details of Appendix No. 04-TBKQKT)
1.5. Proposals to correct and draw experience in the management and use of finance and public assets
1.6. Proposal to review collective and individual responsibilities and consider handling according to regulations
1.7. Advice on solutions to improve the management and use of public finances, public assets...
(2) For ... (upper management bodies - if any)
(3) Attached appendices (if any)
What principles in Vietnam is the announcement of audit results of the State Audit built on?
Pursuant to Form No. 27/TBKQKT Table of Contents issued together with Decision 01/2023/QD-KTNN, the Notification of audit results of the State Audit is made according to the following principles:
Prepare notices of audit results at detailed audited units and general audit units named in the audit decision (except for the main focal point that receives the audit report).
- The order of establishment and inspection and complete review of notification of audit results at audited units shall comply with the provisions of the IA; This notification of audit results must fully summarize the conclusions and recommendations at the audited units.
- Notification of audit results at the audited units is issued no later than 10 days after the audit report of the audit.
What is the method of recording audit results in Vietnam?
In Form No. 27/TBKQKT, the Table of Contents issued together with Decision 01/2023/QD-KTNN contains instructions on recording audit results as follows:
- (1): Name the IA of the area where the audit is conducted. For specialized IA, remove this line and bold the line "STATE AUDIT".
- (2) : Specify the time of issue of the Notice.
-(3) : Write down the name of the entity to be audited in general and detailed audit.
-(5) : Record conclusions and findings for audit contents at the unit summarized in the audit report of the audit team related to the audited unit.
-(4): Name the head of the audited entity.
-(6): Record audit recommendations related to the audited unit and its affiliated units and related units (if any).
-(7): Record the same date as the date on which the unit is requested to send a report on the results of the implementation of the IA's recommendations as in the audit report issued.
-(8) Receiving place: record the above, residual¬ with the line as¬ on the record of the relevant agencies of the Department of Labor and Social Affairs, specialized IA (region), clerical archive and audit team. In addition, depending on the specific nature of each unit, additional units can be sent to other related units (if necessary).
-(9) Sign and stamp: The chief auditor of the specialized (or regional) IA shall sign and promulgate in accordance with the regulations of the General Industrial Park. In case it is signed by the Chief Auditor of the IA, remove the line "TL. STATE AUDITOR GENERAL" and only write and bold "CHIEF AUDITOR". The stamping is according to the decentralization regulations of the IA (specialized IA performs the stamping of the IA; Regional IA implements regional IA stamps).
Decision 01/2023/QD-KTNN will come into force from February 25, 2023.
LawNet
