How to implement the information and reporting system during the inspection and auditing process of the State Audit Office in Vietnam?

How to implement the information and reporting system during the inspection and auditing process of the State Audit Office in Vietnam?

Based on Clause 3, Article 17 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (issued together with Decision 02/2022/QD-KTNN, effective from December 18, 2022), the implementation of the information and reporting system during the inspection process is as follows:

3. Implementing the information and reporting system during the inspection process

a) Reporting system of inspection team members: During the inspection, members are responsible for regularly reporting to the team leader on the situation, results of the work assigned and any issues that need to be consulted. The reporting system is specified in the inspection plan.

b) Reporting system of the inspection team leader:

- During the inspection, the inspection team leader is responsible for reporting the situation and results of the inspection as required by the head of the unit leading the inspection. The report shall clearly state the advantages, difficulties, content, results of the inspection, issues that need to be consulted, and the next plan.

- In case of difficulties and obstacles beyond the ability and authority of the head of the unit leading the inspection, the head of the unit leading the inspection reports to the General Auditor of the State Audit Office for instructions.

How to implement the information and reporting system during the inspection and auditing process of the State Audit Office in Vietnam? - Source: Internet

How to prepare minutes and inspection reports of the State Audit Office in Vietnam?

Based on Clauses 1 and 2, Article 18 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (issued together with Decision 02/2022/QD-KTNN, effective from December 18, 2022), the following regulations are set forth:

1. Preparation of inspection minutes

At the end of the inspection at each audited unit, the head of the inspection team (or the head of the inspection team in case no team is formed) shall prepare an inspection minute on the implementation of audit conclusions and recommendations.

2. Preparation of inspection reports

Based on the inspection minutes on the implementation of audit conclusions and recommendations and other relevant documents, within 10 working days from the date of completion of the inspection at the unit, the head of the inspection team shall prepare a report on the inspection of the implementation of audit conclusions and recommendations of the audited units for submission to the head of the unit leading the inspection.

How to appraise inspection reports of the State Audit Office in Vietnam?

According to Clause 3, Article 18 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (issued together with Decision 02/2022/QD-KTNN, effective from December 18, 2022), the following regulations are set forth:

3. Appraisal of inspection reports

a) The appraisal of inspection reports shall be organized and carried out by the head of the unit leading the inspection to ensure the effectiveness, quality, and timeliness of the issuance of the inspection report.

b) The head of the unit leading the inspection shall establish an appraisal team to assist the head of the unit leading the inspection in appraising and preparing an appraisal report on the draft inspection report on the implementation of audit conclusions and recommendations. The appraisal team shall appraise the following:

- The results of the implementation of the inspection plan;

- The accuracy, consistency, and completeness of the data and information confirmed by the inspection team about the results of the implementation of audit conclusions and recommendations in the inspection report;

- The accuracy and consistency between the results of the inspection and the conclusions and recommendations through the inspection;

- The completeness and consistency of the audit evidence that serves as the basis for the confirmations, assessments, conclusions, and recommendations through the inspection;

- The accuracy of the correction of audit conclusions and recommendations (if any) before reporting and submitting to the General Auditor of the State Audit Office in accordance with Clause c, Paragraph 4, Article 5 of this Regulation;

- Compliance with the inspection report template in terms of structure, format, content; grammar and spelling errors.

c) The head of the inspection team shall be responsible for receiving and explaining the appraisal opinion in writing. Based on the results of the appraisal and the opinion of the head of the inspection team, the head of the unit leading the inspection shall direct the head of the inspection team to complete the draft inspection report on the implementation of audit conclusions and recommendations of the inspection team before issuing.

d) During the appraisal process, to have sufficient grounds for a conclusion, the head of the unit leading the inspection may organize a meeting with the audited unit about the results of the inspection or send the draft inspection report on the implementation of audit conclusions and recommendations to the audited unit requesting the audited unit to respond in writing, stating clearly the contents that are not agreed upon, the reasons, and evidence. In case of any difficulties and obstacles beyond the ability and authority, the head of the unit leading the inspection reports to the General Auditor of the State Audit Office for instructions.

Best regards!