Method of Supervision and Quality Control of Audits by the State Audit Office: Regulations and Procedures

The method of supervising and controlling audit quality is stipulated in Clause 1, Article 10 of the Regulations promulgated together with Decision No. 1694/QD-KTNN in 2020, as follows:

Supervision method

- Supervision is the method of continuous proactive monitoring by higher management levels or organizations, individuals assigned the task of controlling and monitoring the implementation of functions and tasks of subordinates or of units, organizations, and individuals under supervision in audit activities.

- The supervision method is applied in the following cases: (i) Higher management levels supervise the implementation of duties and tasks of subordinates. (ii) Independent organizations, individuals from the KTNN team supervise the activities of the KTNN team.

Sincerely.