How should reports, records and documents of internal audit of the Ministry of Defense in Vietnam be stored?

I have updated the news and learned that the Ministry of Defense has just issued internal audit regulations. I want to know, how is the storage of reports, records and documents of internal audit of the Ministry of Defense regulated? How does the Ministry of Defense ensure and improve the quality of internal audit?

How is the storage of reports, records and documents of internal audit of the Ministry of Defense regulated?

Pursuant to Article 20 of the Regulation promulgated together with Decision 1607/QD-BQP dated May 8, 2022 stipulating the storage of reports, records and internal audit documents of the Ministry of National Defense shall be carried out as follows:

- Records and documents in each audit must be recorded in writing (paper or electronic), stored in order so that competent organizations and individuals can exploit and understand the work and results. performance in the internal audit report.

- Internal audit reports, files and documents are archived in accordance with the law on archiving and the regulations of the Ministry of National Defense.

Thus, records and documents of internal audit of the Ministry of Defense are kept in the form of paper or electronic documents.

How should reports, records and documents of internal audit of the Ministry of Defense in Vietnam be stored?

How does the Ministry of Defense ensure and improve the quality of internal audit?

Pursuant to Article 21 of the Regulation promulgated together with Decision 1607/QD-BQP dated May 8, 2022 stipulating to ensure and improve the quality of internal audit of the Ministry of National Defense as follows:

- Auditing Ministry of Defense develops and maintains a program to ensure and improve the quality of internal audit.

- The program to ensure and improve the quality of internal audit is developed to assess the following issues:

+ The compliance of the Auditor of the Ministry of National Defense with internal audit regulations and standards specified in Appendix I issued together with Circular No. 08/2021/TT-BTC.

+ The compliance of the auditors with the principles of professional ethics of internal audit specified in Appendix II issued together with Circular No. 08/2021/TT-BTC.

+ Effectiveness and performance of the Audit of the Ministry of Defense and measures to control and improve the quality of internal audit.

- Internal audit quality assurance and improvement program including internal and independent audits.

+ Internal review: Re-evaluation of internal audit activities is carried out after each audit and an annual re-evaluation of the overall internal audit activities is performed by the Ministry of Defense Audit.

+ Independent assessment: In case of necessity, the Chief Auditor shall report to the Minister of National Defense for permission to hire or invite qualified and qualified organizations and individuals to carry out independent inspection and assessment of the total number of employees. can conduct internal audit activities of the Auditor of the Ministry of Defense, at least once every 5 years.

- Annually, the Audit Department of the Ministry of Defense comprehensively reports on the results of the program to ensure and improve the quality of internal audit to the Minister of National Defense. The reporting process complies with the Working Regulations of the Ministry of National Defense and the Working Regulations of the Office of the Ministry of Defense.

Khanh Linh

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