What is the process for approving the draft audit report of the chief auditor of the state audit in Vietnam?
Who is responsible for drafting the audit report in state audit activities in Vietnam?
Pursuant to the provisions of Clause 1, Article 17, the Process promulgated with Decision No. 08/2023/QD-KTNN stipulating as follows:
Prepare draft audit report
1. Collection of audit evidence, audit results
a) The head is responsible for directing the collection of all necessary documents and documents, appropriate audit evidence and audit results to prepare the draft audit report in accordance with the State Audit's regulations.
b) The head organizes the classification, synthesis and review of audit evidence, estimates of errors in the population (if any), audit results according to criteria appropriate to each audit field, in accordance with the contents and forms of the audit report as prescribed by the State Audit Office of Vietnam. In case it is not possible to collect sufficient appropriate audit evidence to conclude on the content of the audit and prepare the draft audit report, the Head must propose additional further audit procedures, or choose to give an appropriate audit opinion on that audit content in accordance with the State Audit Office of Vietnam's regulations.
According to the above provisions, the head is responsible for directing the collection of all necessary documents and documents, appropriate audit evidence and audit results to prepare the draft audit report.
What is the process for approving the draft audit report of the chief auditor of the state audit in Vietnam?
On what basis is the draft audit report of the state audit prepared?
Pursuant to the provisions of Clause 2, Article 17, the Process promulgated with Decision No. 08/2023/QD-KTNN stipulating as follows:
Prepare draft audit report
...
2. Prepare draft audit report
On the basis of the results of the summary of the audit situation and data, the head prepares a draft audit report. The audit report must satisfy the requirements as prescribed by the State Audit Office of Vietnam.
According to that, the draft audit report of the state audit is prepared on the basis of the results of the summary of the audit situation and data. The head is the person who prepares the draft audit report.
What is the process for approving the draft audit report of the chief auditor of the state audit in Vietnam?
Pursuant to the provisions of Article 18 of the Process promulgated with Decision No. 08/2023/QD-KTNN stipulating the process for approving the draft audit report of the chief auditor of the state audit as follows:
The Chief Auditor approves the draft audit report
1. The audit delegation submits the draft audit report to the Chief Auditor for approval, and at the same time, summarizes the important results to the State Auditor General for guidance before organizing the approval according to the regulations of the State Audit Office of Vietnam.
2. The chief auditor establishes a team to appraise the draft audit report. The appraisal team and the audit quality control team are responsible for appraising and controlling the draft audit report before the Chief Auditor holds a meeting to approve the draft audit report. Contents of control and appraisal according to regulations of the State Audit.
3. The chief auditor must organize the review and approval of the draft audit report according to the regulations on the order of preparation, appraisal, approval and issuance of the State Auditor's audit report. The contents and results of the meeting to approve the draft audit report are reflected in the minutes of the meeting to approve the audit report.
4. The head completes the draft audit report according to the chief auditor's conclusion at the meeting to approve the audit report. In case there are opinions different from the conclusions of the Chief Auditor, the Head of the Delegation is entitled to reserve his opinion according to the Regulation on organization and operation of the State Audit delegation.
5. The audit quality control team for the audit shall review the addition, correction and completion of the draft audit report before the Chief Auditor submits the draft audit report to the State Auditor General for approval.
6. The Chief Auditor shall submit to the State Auditor General the draft completed audit report together with relevant records and documents as prescribed; and at the same time send it to functional departments for control and appraisal according to regulations on the order of making, appraising, approving and issuing audit reports of the State Audit Office of Vietnam.
According to the above provisions, the process for approving the draft audit report of the chief auditor of the state audit is as follows:
Step 1: The audit delegation submits the draft audit report to the Chief Auditor and summarizes the important results.
Step 2: The chief auditor establishes a team to appraise the draft audit report.
Step 3: The chief auditor must organize the review and approval of the draft audit report in accordance with the regulations on the order of preparation, appraisal, approval and issuance of the audit report of State Audit Office of Vietnam.
Step 4: The head completes the draft audit report according to the Chief Auditor's conclusion at the meeting to approve the audit report.
Step 5: The audit quality control team for the organizational audit reviews the addition, correction and completion of the draft audit report before the chief auditor submits the draft audit report to the State Auditor General for approval.
Step 6: The Chief Auditor submits the completed draft audit report to the State Auditor General together with relevant documents and records as prescribed; and at the same time send it to functional departments for control and appraisal according to regulations on the order of making, appraising, approving and issuing audit reports of the State Audit Office of Vietnam.
Decision No. 08/2023/QD-KTNN takes effect from July 13, 2023
Nguyễn Thị Hồng Nhung