Report on How Internal Audit Engagements are Regulated

Report on each internal audit as stipulated in Clause 1, Article 19 of the Regulations promulgated with Circular 66/2020/TT-BTC. To be specific:

- The report on each internal audit shall be prepared by the Head of the audit team/Head of the audit delegation or the person in charge of the audit, and presented to the Board of Directors/Members' Council/Chairman of the company (or submitted through the Audit Committee (or an agency/department under the Board of Directors/Members' Council/Chairman of the company) within a maximum period of .... days after the completion of the audit (e.g., 10 days). The audit report must be signed by the Head of the audit delegation/Head of the audit team or the person in charge of the audit.

- The audit report must clearly state: audit contents, audit scope; assessments, conclusions regarding the audited contents and the basis for providing these opinions; weaknesses, shortcomings, errors, violations, recommendations for corrective measures, error remediation, and handling violations; proposals for reasonable measures, improvement of business process; enhancement of risk management policies, organizational structure of (name of the enterprise) (if any).

- The audit report must include the opinions of the management of the audited department/unit. In case the audited department/unit does not agree with the audit results, the internal audit report must clearly state the disagreement of the audited department/unit and the reasons.

- The internal audit report, after completion, shall be sent to the Board of Directors/Members' Council/Chairman of the company and simultaneously to the Audit Committee (or an authorized agency/department (if any) by the Board of Directors/Members' Council/Chairman of the company), the General Director/Director, the audited department/unit, and related departments.

Respectfully.