How to issue audit reports of the State Audit Office in Vietnam?

How to issue audit reports of the State Audit Office in Vietnam?

According to Clause 4 Article 18 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (Decision 02/2022/QĐ-KTNN dated December 18, 2022), the issuance of inspection reports is as follows:

4. Issuing inspection reports

a) Within 30 days from the date of completion of the inspection at the unit, the head of the unit leading the inspection is responsible for issuing the inspection report on the implementation of audit conclusions and recommendations; send to the audited unit and relevant agencies according to regulations. In case the unit leading the inspection is not the unit leading the audit, the unit leading the inspection is responsible for sending the Inspection Report to the unit leading the audit.

b) In case the inspection report contains the content of correcting audit conclusions and recommendations according to the provisions of Clause 4, Article 5 of this Regulation, the head of the unit leading the inspection must report, submit to the General Auditor of the State Audit Office (via the General Department for Examination and Approval within 3 working days from the date of receiving the complete dossier) to approve the correction before issuing.

How to issue audit reports of the State Audit Office in Vietnam? - Source: internet

How to update the results of the inspection of the implementation of audit conclusions and recommendations to the audit tracking software of the State Audit Office in Vietnam?

According to Clause 5 Article 18 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (Decision 02/2022/QĐ-KTNN dated December 18, 2022), the updating of the results of the inspection of the implementation of audit conclusions and recommendations to the audit tracking software of the State Audit Office is as follows:

5. Updating the results of the inspection of the implementation of audit conclusions and recommendations to the audit tracking software of the State Audit Office

After the inspection report is issued, within 5 working days, the Inspection Team is responsible for organizing the updating of the results of the implementation of audit conclusions and recommendations into the audit tracking software of the State Audit Office according to regulations.

How to handle and store audit documents of the State Audit Office in Vietnam?

According to Clause 6, Article 18 of the Regulations on monitoring and inspection of the implementation of audit conclusions and recommendations of the State Audit Office (Decision 02/2022/QĐ-KTNN dated December 18, 2022), the inspection documents and the procedures for handing over and storing inspection documents are as follows:

6. Inspection documents and the procedures for handing over and storing inspection documents

a) Inspection documents

Within 10 working days from the date of signing the issuance of the inspection report on the implementation of audit conclusions and recommendations, the Head of the Inspection Team is responsible for preparing and submitting the inspection documents on the implementation of audit conclusions and recommendations to the archive according to the regulations on the archiving of audit documents of the State Audit Office. The inspection documents on the implementation of audit conclusions and recommendations of each audited unit include:

- Decision on inspection, inspection plan; document for reviewing the inspection plan;

- Inspection minutes, minutes of the meetings of the Inspection Team, Group; Inspection report on the implementation of audit conclusions and recommendations and report on the appraisal of the inspection report.

- Evidence and documents collected during the inspection of the implementation of audit conclusions and recommendations and related documents to the implementation of audit conclusions and recommendations.

- Report on the results of the implementation of audit conclusions and recommendations of the audited unit; written explanation of the audited unit (if any).

- Other documents according to the regulations of the list of archiving audit documents of the State Audit Office.

b) The procedures for handing over and storing inspection documents

- The handover of files and documents must be recorded in a minutes.

- The archiving of inspection documents on the implementation of audit conclusions and recommendations is carried out according to the regulations on the archiving of audit documents of the State Audit Office.

Best regards!