Form of Audit Quality Control and Annual Audit Quality Control Planning by the Department of Regulations

The form of audit quality control and the development of the annual audit quality control plan of the Inspection Department are stipulated in Article 18 of the Regulation issued together with Decision 1694/QD-KTNN in 2020, as follows:

- The forms of audit quality control by the Inspection Department of Audit Quality Control include:

+ Monitoring the audit activities of the State Audit Team.+ Controlling the organization of audit quality control by the Chief Auditor.+ Direct audit quality control of the State Audit Team.+ Unexpected audit quality control as requested by the General State Auditor.+ Controlling the files after issuing the audit report.

The scale of these 5 forms of control is decided and adjusted annually by the General State Auditor, as reflected in the annual audit quality control plan.

- Developing and issuing the annual quality control plan of the Inspection Department of Audit Quality Control

+ The Inspection Department of Audit Quality Control develops the annual quality control plan based on: the annual audit plan; the audit organization plans of the constructing units; management, operating, and directing requirements of audit activities; the complexity in organizing and executing audits; the assessment of audit quality control risks; and the focus orientation of audit quality control.+ The annual audit quality control plan of the Inspection Department of Audit Quality Control (prepared according to Form 01 issued with this Regulation) is created to cover all 5 control forms: monitoring the audit activities of the State Audit Teams; direct audit quality control of the audit teams; overseeing the organization control work of the Chief Auditor; post-issuance audit report file control; and anticipating the number of unexpected control instances.+ When developing the annual control plan, there must be cooperation with the State Audit Inspectorate to avoid overlap and duplication from the second to the fifth forms (there needs to be coordination and exchange with the State Audit Inspectorate in the preparation of the Control Plan; the Plan must clearly specify the timing of control activities; selecting units, and timing without overlapping with the Inspection Plan; the Decision to issue the annual Control Plan and the Decision to control the control activities must be sent to the State Audit Inspectorate to coordinate and avoid overlap).+ The annual audit quality control plan of the Inspection Department of Audit Quality Control is submitted to the General State Auditor for signing and issuance.

Respectfully.