Audit plan approval by the State Auditor General in Vietnam

Form of holding meetings to approve audit plans of the State Auditor General in Vietnam

Pursuant to Clause 1, Article 12 Regulations on the order of preparation, appraisal, approval and promulgation of the general audit plan of the audit issued together with Decision 03/2021/QD-KTNN with regulations on the form of holding meetings to approve audit plans of the State Auditor General as follows:

No later than 06 working days from the date of receiving the complete dossier from the head of the unit in charge of the audit, submit it to the State Auditor General to organize the review and approval of the audit plan, and the State Auditor General organizes the approval of the audit plan with components, location, and approval order as follows:

a) Composition: State Auditor General; The unit in charge of the audit (head of the unit or person authorized by the head of the unit, head of the audit team, survey team, leader of the General Department and other relevant members); Representatives of Department leaders and civil servants of specialized departments appraise audit plans of the Department of General Affairs, Department of Legal Affairs, Department of Audit Regime and Quality Control; State Audit Office (Secretary - General Office) and other components requested by the State Auditor General when deemed necessary.

b) Location: State Audit headquarters or regional State Audit headquarters, other cases as decided by the State Auditor General.

c) Procedure for approval

- The State Auditor General presides over the approval.

- The head of the unit in charge of the audit or the head of the audit team presents a summary of the main contents of the audit plan.

- Leaders of the Department of General Affairs, Department of Legal Affairs, Department of Audit Regime and Quality Control presented a report on the results of appraisal of the unit's audit plan.

- Opinions of participating delegates (if any).

- Explanation and feedback from the head of the audit team, head of the unit presiding over the audit (or person authorized by the head of the unit presiding over the audit) on the contents in the appraisal results report Audit plan of the Department of General Affairs, Department of Audit Regime and Quality Control, Department of Legal Affairs and opinions of the State Auditor General at the meeting.

- Opinions of the Department of General Affairs, Department of Legal Affairs, Department of Audit Regime and Quality Control on the explanations and opinions of the Head of the audit team and the head of the unit presiding over the audit regarding the appraisal audit planning.

- Concluding opinions and directions of the State Auditor General.

d) The General Department appoints civil servants to record the content and conclusions of the State Auditor General at the meeting; Within 1.5 working days from the end of the audit plan review meeting of the State Auditor General, the General Department completes the draft notice of the State Auditor General's conclusion on approval of Audit plan submitted to the State Auditor General for approval before promulgation. The announcement of the conclusions of the State Auditor General is the basis for: The unit in charge of the audit to complete and control the completion of the audit plan; State Audit Office, Department of General Affairs, Department of Legal Affairs, Department of Audit Regime and Quality Control, and State Audit Inspectorate are used in controlling the completion of audit plans and issuance of Decisions. auditing, quality control auditing, inspection...

What are regulations on audit plan approval by the State Auditor General in Vietnam? (Image from the Internet)

Form of sending for appraisal opinions in writing in Vietnam

Pursuant to Clause 2 of Article 12 Regulations on the order of preparation, appraisal, approval and promulgation of the general audit plan of the audit issued together with Decision 03/2021/QD-KTNN, there are regulations on the form of sending written appraisal opinions when approving the audit plan of the State Auditor General as follows:

a) After receiving the appraisal results report from the Advisory Departments, the head of the auditing unit shall direct the preparation of documents to receive and explain the contents in the appraisal results report. The acceptance and explanation documents of the unit in charge of the audit must be sent to the State Auditor General and at the same time to the Advisory Departments no later than 01 working day from the date of receiving the appraisal results report.

b) The Consulting Departments, after receiving the acceptance and explanation documents from the audit lead unit, prepare a written exchange to send to the audit lead unit on contents that agree or disagree with the opinion. Receipt and explanation no later than 01 working day from the date of receipt of receipt and explanation from the unit in charge of the audit.

c) Based on the documents exchanged by the Advisory Departments, the unit in charge of the audit prepares a Proposal to submit to the State Auditor General on receiving and explaining the appraisal opinions of the Advisory Departments (which states clarify the opinions of the Advisory Departments that are not unanimous and submit the documents exchanged by the Advisory Departments) no later than 01 working day from the date of receiving all the documents exchanged by the Advisory Departments.

d) In case the State Auditor General requests, based on the direction of the State Auditor General regarding the Proposal of the unit in charge of the audit, within 1.5 working days, the General Department prepares draft and submit for promulgation the notice of conclusion of the State Auditor General according to Point d, Clause 1 of this Article.

Best regards!