Purpose of Controlling the Organization of Audit Quality Control by the Chief Auditor as Prescribed?

The purpose of controlling the organization of the audit quality control by the Chief Auditor is stipulated in Clause 1, Article 20 of the Regulations issued together with Decision 1694/QD-KTNN in 2020, as follows:

The purpose of controlling the organization of the audit quality control by the Chief Auditor is to assess the organization and implementation of policies and regulations on audit quality control by the Chief Auditor based on the scope of control.

In addition, regarding the scope and location for controlling the organization of the audit quality control by the Chief Auditor:

- The scope of control for the organization of audit quality control by the Chief Auditor includes the following: activities implementing policies and regulations on audit quality control within the unit; organizing the implementation of audit quality control activities according to functions, tasks, according to the Audit Quality Control Regulations, and other regulations of the SAV; selecting audit files from certain audit teams for quality control assessment conducted during the year up to the time of control to evaluate the quality of the work controlled by the Chief Auditor of the unit presiding over the audit according to the decision of the Auditor General of Vietnam.

- The control location: At the headquarters of the SAV or the headquarters of the unit presiding over the audit; the location for controlling audit teams currently conducting audits selected for sample control is determined by the Director of the Department of Audit Inspectorate & Quality Control in agreement with the Head of the unit presiding over the audit according to the approved control plan.

Sincerely.