Purpose of Controlling Records After Issuance of the State Audit Report

Purpose of Reviewing Files After Issuance of the Audit Report of the State Audit Office as Stipulated in Clause 1, Article 23 of the Regulations Issued with Decision 1694/QD-KTNN in 2020, as follows:

The review of files after the issuance of the audit report aims to evaluate the organization and implementation of audit policies, the policies and regulations on audit quality control of the State Audit delegation and the primary unit conducting the audit; on this basis, recommend that the primary unit conducting the audit draw lessons from limitations and errors, and simultaneously propose that the Auditor General improve policies and regulations related to audit activities and audit quality control of the State Audit Office.

Respectfully.