What is the latest form of audit report for national target program of Vietnam? What are the regulations on issuance of audit report for national target programs?
What is the latest form of audit report for national target program of Vietnam?
Pursuant to Decision 01/2023/QD-KTNN dated January 10, 2023 of the State Auditor General on the promulgation of the State Audit Office of Vietnam's system of audit records and forms.
The latest form of the current national target program audit report is Form No. 01/BCKT-CTMT Table of contents issued together with Decision 01/2023/QD-KTNN.
This Report form is applicable to the audit of the National Target Program or the Target Programs applied under the National Target Program mechanism.
Download the form of audit report for national target program of Vietnam Here.
What is the latest form of audit report for national target program of Vietnam? What are the regulations on issuance of audit report for national target program? (Image from the Internet)
What are the main contents of the audit report for national target program of Vietnam?
Pursuant to the contents of Form No. 01/BCKT-CTMT Table of Contents issued together with Decision 01/2023/QD-KTNN.
The audit report for national target program has two main sections as follows:
Part one: Audit situation and results
(1) Situation characteristics:
- Economic and social situation;
- Changes of policy mechanism during the audit year;
- Factors that have a great influence on the management and administration activities of the audited entity.
(2) Audit results:
- confirmation of the reasonable truthfulness of the program's financial statements (or figures, financial information);
+ The results of the audit of the finalization statement (or data, financial information) of the program:
+ Opinions on the truthfulness and reasonableness of the final settlement report (or data, financial information) of the program
- evaluate, confirm and conclude on the compliance with laws, policies and regimes in program management
+ Overall rating
+ Restrictions exist
- Evaluate and conclude about the economy, effectiveness, efficiency
+ Overall rating
+ Restrictions exist
- Other emphasis issues (if any)
Part two: Audit recommendations
- For the audited entity;
- For relevant state management agencies (specify name);
- For the Prime Minister, the Government, the National Assembly ... (if any).
Thus, the audit report for national target program includes the main contents mentioned above. The report should mention the page number and the accompanying appendices.
What are the regulations on issuance of audit report for national target program of Vietnam?
Pursuant to the content in Article 20 of Decision 158/QD-KTNN in 2021 on the review, approval and issuance of the audit report for national target program.
Accordingly, the issuance of the audit report of the national target program shall comply with the provisions of Article 23 of the audit process issued together with Decision 02/2020/QD-KTNN as follows:
- Chief auditors shall present completed audit reports, audit result declarations and other documents regulated by State Audit Office of Vietnam to State Auditor General (via competent entities in charge of appraisal and examination).
- Assigned entities shall review, examine and guarantee contents and procedures for preparing audit reports and declare audit results as per the law; draft Official Dispatches on submission of audit results and request State Auditor General for signature and issuance.
- Auditor groups shall produce declarations on audit results in entities subject to specific audit and declarations on conclusion and propositions with relevant parties conforming to issued audit reports and request heads of auditor teams to review for presentation to chief auditors for signature and approval.
- Issuance and submission of audit reports must be guaranteed in terms of deadline regulated by Law on State Audit and specific provisions of State Audit Office of Vietnam. In case auditor teams or relevant entities detect errors or mistakes in audit reports after issuance of audit reports, chief auditors must request State Auditor General in writing for consideration.
- Audit reports and declarations of audit results related to Government secret shall conform to regulations and law on protection of Government secret.
Decision 01/2023/QD-KTNN will officially take effect from February 25, 2023.
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