On what principles should the State Audit's annual audit plan and medium-term audit plan be built in Vietnam?

On what principles should the State Audit's annual audit plan and medium-term audit plan be built in Vietnam?

According to Article 3 of the Regulations on preparation, appraisal and promulgation of annual audit plans and medium-term audit plans of the State Audit issued with Decision 02/2023/ QD-KTNN (effective from January 26, 2023) stipulates the principles of building annual audit plans and medium-term audit plans of the State Audit as follows:

- Ensure the independence of the State Audit according to the provisions of Article 118 of the 2013 Constitution; comply with the provisions of the State Audit Law and relevant legal documents.

- Ensure objectivity and transparency.

- Ensure systematic, comprehensive and feasible: Annual audit plan and medium-term audit plan are built in accordance with the time budget, human resources and physical conditions of the State Audit; balanced and consistent with other work plans;

Reserve appropriate time and human resources to perform unexpected tasks according to the provisions of the State Audit Law and relevant legal documents.

- Ensure principles of centralization and democracy: Annual audit plans and medium-term audit plans proposed by units under the State Audit on the basis of the State Audit's orientations; Gather the wisdom of civil servants and auditors.

- Ensure good coordination with agencies in the Party and State's inspection and examination system; Limit duplication and overlap in inspection, examination and auditing activities.

- Ensure compatibility between the annual audit plan, medium-term audit plan and the State Audit development plan and strategy for each period.

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What does basis for making annual audit plans and medium-term audit plans of the State Audit in Vietnam comprise?

Pursuant to Article 4 of the Regulations on preparation, appraisal and promulgation of annual audit plans and medium-term audit plans of the State Audit issued with Decision 02/2023/ QD-KTNN (effective from January 26, 2023) stipulates basis for making annual audit plans and medium-term audit plans of the State Audit as follows:

- Law on State Audit, Law on Prevention and Combat of Corruption and other laws related to state audit activities.

- State Audit development strategy; strategic implementation plan for each stage of the State Audit; Mid-term audit plan (for annual audit plan).

- Documents on socio-economic management and administration, finance, annual, medium-term and long-term budgets of the Central and local levels; socio-economic, financial and budgetary management and administration practices during the year and related previous and subsequent periods.

- Practical requirements and actual capacity of the State Audit.

- Work plans of the State Audit.

- Document requests from Party and State leaders; Opinions of National Assembly delegates and relevant authorities.

In what ways is survey and collection of additional information to develop an expected annual audit plan carried out in Vietnam?

In Clause 1, Article 8, Regulations on preparation, appraisal and promulgation of annual audit plans and medium-term audit plans of the State Audit issued with Decision 02/2023/ QD-KTNN (effective from January 26, 2023) regulates the main information that needs to be collected to develop the expected annual audit plan as follows:

Heads of units under the state audit organize the development of expected annual audit plans

1. Survey to collect information

a) Organize surveys, collect and regularly update information about focal points, units, programs and projects within the unit's assigned audit scope and update audit data over the years.

b) In case the updated information on the State Audit's information technology system is incomplete and there is not enough basis select focal points, units, and audit topics to include in the proposed annual audit plan, the head of the unit organizes a survey and collects additional information. Surveying and collecting additional information can be done electronically, in person or by sending requests for information.

c) Main information to collect:

- Information and documents specified in Article 4 of this Regulation;

- Information according to the Appendices attached to this Regulation and other information (if any);

- Audit requests of the National Assembly, the National Assembly Standing Committee, the President, the Government, the Prime Minister and requests of the Nationalities Council, National Assembly Committees, National Assembly Delegation, Standing People's Council, People's Committee of provinces and centrally run cities and agencies and organizations within the unit's audit scope;

- Information from media agencies, public opinion, socio-political organizations, domestic and foreign training and research organizations related to the unit's audit scope;

- Information on audit results over the years; Guidance opinions of the State Auditor General and opinions of civil servants and auditors in the unit related to the annual audit plan;

- Other related information.

...

Thus, survey and collection of additional information to develop the expected annual audit plan are carried out electronically, directly or by sending requests for provision in Vietnam.

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