Procedure for Preparation, Appraisal, Approval, and Issuance of Audit Reports of the State Audit Office
Procedures for the Preparation, Review, Approval, and Issuance of the State Audit Office's Audit Report are Regulated as Follows:
---I would like to request your guidance on understanding the regulations governing the procedures for the preparation, review, approval, and issuance of the State Audit Office's audit report.Steps for Preparing, Appraising, Reviewing, and Issuing the Audit Report of the State Audit
Based on Clause 1, Article 9 of the Regulation on the order of preparing, appraising, reviewing, and issuing audit reports issued together with Decision 01/2022/QD-KTNN (effective from May 2, 2022), the steps for preparing, appraising, reviewing, and issuing the Audit Report are as follows:
a) Draft the Audit Report.
b) The head of the audit unit shall organize the review of the draft Audit Report.
c) The State Auditor General shall organize the review of the draft Audit Report.
d) Finalize the draft Audit Report, send it to the audited unit and advisory units for feedback as stipulated in Clause 3, Article 6 of this Regulation.
e) Organize the announcement of audit results to the audited unit.
f) Issue the Audit Report.
Timeframe for Implementing the Steps of Preparing, Appraising, Reviewing, and Issuing the Audit Report of the State Audit
Based on Clause 2 of this Article, it is stipulated as follows:
The steps of preparing, appraising, reviewing, and issuing the Audit Report shall be conducted within a maximum period of 45 days (from the date of the end of the audit at the audited unit); for local budget audits and audits of the management and use of public finances and assets at ministries and central agencies, the audit duration is 60 days. Large-scale audits with complex nature (as decided by the State Auditor General upon reviewing the draft Audit Report based on the proposal of the head of the audit unit) shall be conducted within a maximum of 60 days (from the date of the end of the audit at the audited unit). The timeframe for implementing the steps is detailed in the “Appendix specifying the timeframe for implementing the steps of preparing, appraising, reviewing, and issuing the Audit Report” attached to this Regulation.
Sincerely!
