Vietnam: What are the steps in the state audit procedures? What requirements must the audit delegation and members of the audit delegation meet?
What are the steps in the state audit procedures?
According to the provisions of Article 1 of the Procedures issued together with Decision No. 08/2023/QD-KTNN on the audit procedures of the State Audit Office of Vietnam, the audit procedures prescribes the order and procedures for conducting the audit work performed by the State Audit Office of Vietnam.
According to that, the audit procedures is built on the basis of the provisions of the Law on State Audit Office of Vietnam, the State audit standard system and practical audit operations.
The audit procedures include 4 steps:
- Step 1: Prepare for the audit;
- Step 2: Carry out the audit;
- Step 3: Prepare and send the audit report;
- Step 4: Monitor and check the implementation of audit conclusions and recommendations.
Vietnam: What are the steps in the state audit procedures? What requirements must the audit delegation and members of the audit delegation meet?
What are the audit procedures of the State Audit Office of Vietnam issued for?
According to the provisions in Article 3 of the promulgation procedures attached to Decision No. 08/2023/QD-KTNN on the purpose of promulgating the audit procedures of the State Audit Office as follows:
Promulgation purpose
1. Create a legal basis and professional framework to organize the work in an audit, activities of the audit delegation and the State Auditor; ensure consistency in the organization, implementation and management of audit activities.
2. To serve as the basis for carrying out the inspection, inspection, supervision, audit quality control, audit quality assessment and professional ethics of the State Auditor.
3. To serve as a basis for developing audit guidelines for each type and each audit field of the State Audit.
4. Create a basis for building a system of forms and forms of audit files, textbooks, training documents and retraining of the ranks of State Auditor.
Thus, the audit procedures of the State Audit is issued with the following four main purposes:
Firstly, create a legal basis and professional framework to organize the work in an audit, activities of the audit delegation and the State Auditor;
At the same time, ensure consistency in the organization, implementation and management of audit activities.
Secondly, it is the basis for carrying out the inspection, inspection, supervision, audit quality control, audit quality assessment and professional ethics of the State Auditor.
Thirdly, as a basis for building audit guidelines for each type and each audit field of the State Audit.
Fourthly, create a basis for building a system of forms and forms of audit records, textbooks, training documents, and fostering the ranks of state auditors.
Which requirements must be met by the audit delegation and members of the audit delegation in the state audit office of Vietnam?
Pursuant to Article 4, the promulgation procedures attached to Decision No. 08/2023/QD-KTNN stipulating as follows:
Requirements for the audit delegation and members of the audit delegation
1. Comply with the Law on State Audit Office of Vietnam; Law on anti-corruption and improvement of public service ethics to prevent and combat corruption and negativity; State accounting inspection system; Regulations on organization and operation of the State Audit delegation; Regulations on quality control of audits and improvement of the quality of audit reports; other provisions of the State Audit and relevant legal documents throughout the audit procedures from the formulation of the audit plan to the implementation of audit conclusions and recommendations.
2. Comply with the order and procedures specified in the Audit procedures. Organize the audit work according to the approved general audit plan of the audit (general science and technology) as prescribed.
3. During the audit, the audit delegation leader (hereinafter referred to as the team leader) or the audit delegation leader (hereinafter referred to as the group leader) must direct the audit delegation members to: fully gather the specific audit results of each step of the work into the audit file in order to collect sufficient appropriate audit evidence as a basis for audit opinions, confirmations, conclusions and recommendations. maths; application of software to support audit activities, high-tech techniques to improve the quality and efficiency of audit activities and information security according to regulations; periodically summarize audit results, report progress on plan implementation to superiors; complete the work contents in the audit plan (SCI) in accordance with the requirements on schedule and quality.
4. Team leaders and team leaders are responsible for directing and guiding members of the audit delegation to perform audits according to the audit procedures; regularly supervise and inspect the work of members of the audit delegation to evaluate results, review and evaluate audit evidence, learn from experience and decide on work for the next step.
5. The preparation and archiving of audit documents and records of the audit shall comply with the provisions of the Law on State Audit Office of Vietnam, the State Auditing System, the Regulation on the List of Audited Dossiers, the regime of submission and preservation, exploitation and destruction of audit files, other regulations of the State Audit and relevant laws.
6. For audits related to state secrets or with contents related to state secrets, in addition to complying with this procedure, they must also comply with the provisions of the law on protection of state secrets.
Thus, the audit delegation and members of the audit delegation must comply with the above requirements.
Decision No. 08/2023/QD-KTNN takes effect from July 13, 2023.
Nguyễn Thị Hồng Nhung