Responsibilities of consulting units in preparing, appraising, approving and issuing audit reports in Vietnam

What are responsibilities of consulting units in preparing, appraising, approving and issuing audit reports in Vietnam?

Pursuant to Article 7 Regulations on the order of preparation, appraisal, approval and issuance of audit reports issued together with Decision 01/2022/QD-KTNN (effective from May 2, 2022) responsibilities of consulting units in preparing, appraising, approving and issuing audit reports are as follows:

1. General Department

a) Organize the appraisal of the draft Audit Report according to the provisions of Clause 1, Article 12 of this Regulation before submitting it to the State Auditor General for approval.

b) Draft notice of conclusions of the State Auditor General at the meeting to review the draft Audit Report, coordinate with the State Audit Office to submit to the State Auditor General for approval before promulgation.

c) Inspect and review the completion of the audit lead unit for:

- Draft audit report according to the conclusion notice of the State Auditor General on approval of the draft audit report and appraisal opinions of consulting units, concluding opinions of the State Auditor General at meeting to announce audit results with the audited unit or the participation of the audited unit as prescribed in Clause 1, Article 15 of this Regulation before submitting to the State Auditor General to issue the audit report. 

- Draft notification of audit results of the State Audit before submitting to the State Auditor General for signature.

- Draft official dispatch notifying audit results and recommendations to relevant state agencies (if any).

d) Be responsible before the State Auditor General for appraisal opinions and inspection results, review the completion of the draft Audit Report, the draft notification of audit results of the State Audit and the draft Draft official dispatch notifying audit results and recommendations to relevant state agencies (if any) of the unit in charge of the audit before submitting to the State Auditor General for signature and promulgation along with submitting to the Auditor General. The state issues an audit report.

2. The Legal Department organizes the appraisal of the draft Audit Report according to the provisions of Clause 2, Article 12 of this Regulation before submitting to the State Auditor General for review and approval and is responsible before the State Auditor General for the appraisal opinion.

3. The Department of Audit Regime and Quality Control organizes control and appraisal of the draft Audit Report according to the provisions of Clause 3, Article 12 of this Regulation before submitting to the State Auditor General for approval and being responsible before the State Auditor General for control and appraisal opinions.

4. In case the State Auditor General requests that when approving the draft audit report, the Department of Legal Affairs, Department of Audit Regime and Quality Control shall give written opinions to the unit in charge of the audit on the content of receiving and editing the control and appraisal opinions of their units and related concluding opinions in the conclusion notice of the State Auditor General on approving the draft Audit Report on the basis of the department reviews the audit report and sends it to the unit for comments (completed within 07 days from the date the audit report is sent for comments to the audited unit), and is responsible to the State Auditor General for their opinions.

5. The State Audit Office performs secretarial duties, assisting the State Auditor General in organizing review, notification of audit results and issuance of Audit Reports.

What are responsibilities of consulting units in preparing, appraising, approving and issuing audit reports in Vietnam? (Image from the Internet)

What are regulations on responsibilities for implementing regulations on protecting state secrets in preparing, evaluating, approving and issuing audit reports in Vietnam? 

Pursuant to Article 8 of Regulations on the order of preparation, appraisal, approval and issuance of audit reports issued together with Decision 01/2022/QD-KTNN (effective from May 2, 2022), responsibility for implementing regulations on protecting state secrets in preparing, appraising, approving and issuing audit reports is as follows:

The audit team, the unit in charge of the audit, the consulting units and the organizations and individuals involved in the preparation, appraisal, approval and issuance of the audit report are responsible for implementing the audit report in accordance with regulations on protecting state secrets according to the provisions of law and the list of state secrets in the field of state audit issued by the Prime Minister.

Best regards!