Authority to Adjust the Audit Plan

Jurisdiction for Adjusting the Audit Plan

Based on Article 21 of the Regulation on the sequence of drafting, appraising, approving, and promulgating the general audit plan of the audit issued together with Decision 03/2021/QD-KTNN, the authority to adjust the audit plan is stipulated as follows:

1. In cases where changes are required regarding the objectives, materiality, content, scope, limits, location, audit duration, audit team composition, or the list of audit focal points: The head of the audit team shall report in writing to the head of the unit in charge of the audit to submit to the State Auditor General for consideration and decision and shall only proceed after the State Auditor General's decision.

2. The State Auditor General authorizes the head of the unit in charge of the audit and the head of the audit team, where necessary, to adjust the audit time at the audited units as performed by the audit team without increasing or decreasing the audit time of the audit or transferring personnel between audit teams within the audit team and is responsible for their decision. After deciding to adjust the time or personnel of the audit team, the head of the unit in charge of the audit is responsible for reporting to the audit state leadership in charge and informing the General Department, the Regime and Quality Control Department, the State Audit Inspectorate, the Information Center, and related organizations and individuals, and concurrently reporting to the State Auditor General.

Responsibility of the State Audit Inspectorate in the Sequence of Drafting, Appraising, Promulgating, Adjusting the Audit Plan

According to Article 19 of this Regulation, the responsibility of the State Audit Inspectorate in the sequence of drafting, appraising, promulgating, adjusting the audit plan is as follows:

Conduct inspections of the implementation of policies, laws, duties, and powers assigned to units, organizations, individuals under the State Audit in the implementation of the audit plan.

Responsibility of the Office of the State Audit in the Sequence of Drafting, Appraising, Promulgating, Adjusting the Audit Plan

According to Article 20 of this Regulation, the responsibility of the Office of the State Audit in the sequence of drafting, appraising, promulgating, adjusting the audit plan is as follows:

Perform the duties of the secretary, assisting the State Auditor General in organizing the approval of the audit plan and issuing the audit decision.

Respectfully!