What is the latest form of audit plan applied to National Target Program of Vietnam?
What is the latest form of audit plan applied to National Target Program of Vietnam?
Pursuant to the contents of Decision 01/2023/QD-KTNN dated January 10, 2023 of the State Auditor General on the promulgation of the Auditing Form System of State Audit Office of Viet Nam.
The latest form of audit plan applied to National Target Program of Vietnam is Form No. 01/KHKT-CTMT Table of contents issued together with Decision 01/2023/QD-KTNN.
Download the latest form of audit plan applied to National Target Program of Vietnam: Here.
What is the latest form of audit plan for National Target Program of Vietnam? (Image from the Internet)
What are the contents of the audit plan applied to National Target Program of Vietnam?
Pursuant to the contents of Form No. 01/KHKT-CTMT Table of Contents issued together with Decision 01/2023/QD-KTNN.
The audit plan for the Vietnam National Target Program includes the following contents:
(1) Survey results to collect information
- General information about the unit, financial management situation, inspection, examination and audit situation
- Information on integrated topics (if any)
- Evaluation of the internal control system
(2) Audit objective
(3) Evaluation criteria in performance audit (if any)
(4) Risk assessment of material misstatement
(5) Auditing content, methods and procedures
Audit content:
+ Contents and key items of audit;
+ Other audit contents.
- Specific audit methods and procedures
(6) Audit scope and limitations
- Audit scope:
+ Audited period;
+ Audited unit;
- Audit limit.
(7) Place and time of audit
- Audit location;
- Audit period
(8) Organization of the audit team
- Audit team;
- Regulations on making and sending audit minutes and audit reports (if any).
(9) Estimate of budget and physical conditions for audit activities
Thus, the audit plan for the National Target Program audit includes the above basic contents.
The audit plan must clearly state the total number of pages and the attached appendices approved by the Head of State Audit (if any). In the course of implementation, if there is a change in the Audit Plan, it must comply with the reporting regime and be approved by a competent authority (according to the State Audit's decentralization) in accordance with current regulations of the State Audit. /.
What are the procedures for preparing audit plan for National Target Program of Vietnam?
Pursuant to the provisions of Article 1 of the Guidelines issued together with Decision 158/QD-KTNN in 2021 guiding the audit of the national target program of the State Audit.
The national target program audit process includes the following steps:
- Prepare audit.
- Conduct audits.
- Prepare and submit audit reports.
- Monitoring and checking the implementation of audit conclusions and recommendations.
As follows:
No. | Step | Content |
1. | Step 1: Prepare for the audit | - Survey and collect information about the Program and audited units - Evaluate internal control system and collected information - Prepare the overall audit plan - Review, finalize and release the general science and technology - Prepare and approve the detailed audit plan - Audit decision - Disseminate audit decisions, general science and technology and update knowledge for members of the Audit Team... - Prepare necessary conditions for the audit team |
2. | Step 2: Perform an audit | - Publication of the audit decision - Conduct audit - Some contents of the audit of the National Target Program - Prepare and approve the audit minutes of the audit team with the audited unit |
3. | Step 3: Prepare and send the audit report | - Prepare draft audit report - Review, approve and issue audit reports |
4. | Step 4: Monitor and check the implementation of audit conclusions and recommendations | Monitor and check the implementation of audit conclusions and recommendations |
Decision 01/2023/QD-KTNN officially took effect from February 25, 2023.
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