Responsibilities of the Audit Team

Based on Article 4 of the Audit Procedure of the State Audit Office issued together with Decision 02/2020/QD-KTNN, the audit team is responsible for:

- Complying with the Law on State Audit, the State Audit Standards System (CMKTNN), the Regulation on the organization and operations of the State Audit Team, and other related legal documents.

- Adhering to the overarching Audit Plan (KHKT) that has been approved by the Auditor General. Any adjustments arising in comparison to the overarching Audit Plan must be approved by the Auditor General.

- Organizing and conducting audit tasks in accordance with the sequence and procedures stipulated in the Audit Procedure. During the audit process, the Head of the Audit Team (hereinafter referred to as the Head) or the Group Leaders of the Audit Teams (hereinafter referred to as Group Leaders) must instruct the auditors (KTVNN) to comprehensively record and compile the specific results of each work step into the audit file, in order to collect sufficient and appropriate audit evidence as a basis for evaluations, confirmations, conclusions, and audit recommendations; apply audit support software, high-tech techniques to enhance the quality and efficiency of auditing activities, and ensure information security in accordance with regulations. This will also serve as a basis for supervising, checking, and managing the audit implementation process, periodically summarizing audit results, reporting progress to higher levels to promptly adjust actions to meet the requirements of the KHKT in terms of progress and quality.

- The Head and the Group Leaders of the audit team are responsible for guiding audit team members to perform audits according to the Audit Procedure, regularly monitoring and checking the work of the audit team members to assess results, draw experiences, and decide on actions for the next steps.

Sincerely!