Content of Quality Control During State Audit Implementation Phase: How Are Regulations Set Out?
Content of quality control during the audit implementation phase for state audits
What are the regulations on quality control during the audit implementation phase for state audits? I look forward to receiving a prompt response to my inquiry.Content on Quality Control During the Audit Implementation Phase
The content of quality control during the audit implementation phase is stipulated in Clause 2, Article 9 of the Regulation promulgated with Decision 1694/QD-KTNN in 2020, as follows:
- Audit professional activities of State Auditors
- Implementation of Organizational and Operational Regulation of the Audit Team; regulations on professional ethics of State Auditors and other related regulations.
- Preparation of the Audit Record
- Compliance with format, content recording, sequence, procedure, and time for preparing other documents of the Audit Team (Minutes of Audit Team meetings, Reports requesting guidance from the Audit Team, Minutes of meetings approving audit results, etc.).
- Compliance with the sequence, procedure for adjusting the Detailed Audit Plan, and the Inspection and Verification Plan (if any).
- Organization and implementation of the Detailed Audit Plan by the Audit Teams, as well as inspection and verification with related agencies, organizations, and individuals (if any).
- Management, direction, and control by the Audit Team Leader (as reflected in the Auditor's diary, working documents of the State Auditor and Audit Team).
- Implementation of periodic and ad-hoc report policies by the Audit Team Leader as per regulations.
- Compliance with the sequence, procedure for adjusting the General Audit Plan (if any).
- Organization and implementation of the General Audit Plan.
- Management, direction, and quality control of the audit by the Head of the Audit Team (as reflected in the work diary of the Head of the Audit Team and the working documents of the State Auditor, Audit Team, and Audit Team Leader).
- Consistency and uniformity in handling audit findings among Audit Teams and audited units.
- Implementation of periodic and ad-hoc report policies by the Head of the Audit Team as per regulations.
- Notification of the inspection and verification plan (if any); the implementation of periodic and ad-hoc report policies by the Chief Auditor to the Leadership of the State Audit Office of Vietnam (SAV); management, direction, and command of audit operations by the Chief Auditor.
- Evaluation of the organization and implementation of quality control of the audit implementation phase by the Chief Auditor.
Respectfully.
