Survey Outline for Conducting Audits: What Are the Contents?
Based on Point a, Clause 1, Article 7 of the Audit Procedures of the State Audit Office issued with Decision 02/2020/QD-KTNN, the survey outline includes the following main contents:
- Survey basis;
- Basic information needed to be collected according to the nature of the audit;
- Documents, records, reports needed to be collected related to the audited issue;
- Organization of the surveying team (survey executors…);
- Detailed surveyed units;
- Survey duration;
- Cost estimation and material conditions for survey activities.
Note:
- (i) The survey can gather information collected from the previous survey materials (for units previously audited) or information of the units already available in the database software system of the State Audit Office, information extracted using information technology from the electronic data of the audited unit, relevant agencies, organizations, individuals; only require the audited unit to provide additional information different from the most recent audit and the information that could not be collected from the aforementioned methods;
- (ii) The collected information sheets must comply with the current reporting policies of the State related to the audit; additionally, some necessary aggregated report appendices can be included (but must be very limited);
- (iii) Information collection must ensure the facilitation of creating the overall audit plan and the detailed audit plan at the projected audit focal points;
- (iv) The arrangement of personnel for the surveying team must be streamlined to avoid causing inconvenience to the audited unit, ensuring that experienced and qualified auditors with suitable professional expertise and capacity, and align with the projected key personnel for the audit team;
- (v) The head of the survey team should develop the Survey Outline to specify the targets and information to be collected according to the audit dossier template (by field) and accompanying appendices to be sent to the review and verification team for improvement and submission to the Chief Auditor for approval before implementation.
Respectfully!
