Regulations on Reporting Audit Results

Article 22: Audit Results Notification Process

According to Decision 02/2020/QD-KTNN governing the audit procedures of the State Audit Office of Vietnam, the notification of audit results is stipulated as follows:

- After obtaining consent from the State Auditor General, the Chief Auditor directs the Head of the Audit Delegation to coordinate with the audited entity in organizing a meeting to announce the audit results approved by the State Auditor General. The contents of the audit results notification meeting are to be recorded in a minutes of the audit results notification meeting as per the form prescribed by the State Auditor General.

- The Chief Auditor directs the Head of the Audit Delegation to:

+ Complete the draft audit report according to the conclusions of the State Auditor General or the person authorized by the State Auditor General during the audit results notification meeting with the audited entity.

+ Prepare an audit results notification: Summarize the main audit results and recommendations presented in the audit report (which has been finalized according to the State Auditor General's conclusions) to the audited entity and other relevant entities.

+ Based on the agreed contents during the meeting to review the draft audit report, the Head of the Audit Delegation instructs team leaders to review the data, evaluations, confirmations, conclusions, and recommendations for any changes (if any), providing the basis for preparing the Audit Results Notification to the audited entity.

Sincerely!