Principles of Operations of the Audit Team: Regulations and Guidelines
The principles of operation for the Audit Team are outlined in Article 3 of the Regulation promulgated with Decision 03/2020/QD-KTNN. To be specific:
- Independence and adherence only to the law.
- Honesty, objectivity, openness, and transparency.
- The Audit Team operates following the policies of the head.
- When conducting audits, members of the Audit Team must comply with the State Audit Law and related legal documents, the system of standards, the system of audit sample documents, processes, and professional auditing methods, and the provisions of this Regulation.
- When conducting audits abroad, the Audit Team must comply with Vietnamese law and the law of the host country; adhere to the principles of: economy, efficiency, ensuring national defense and security, and state secrecy as prescribed by law.
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