Scope and Locations for Monitoring Audit Activities Conducted by the State Audit Team: Regulations and Provisions

Scope, Venue for Monitoring the Audit Activities of the State Audit Delegation as stipulated in Section 2, Article 19 of the Regulations issued with Decision 1694/QD-KTNN in 2020, as follows:

Scope of Monitoring

- Monitoring the audit activities of the State Audit Delegation is performed for the stages: audit preparation; audit execution; drafting, approval, and finalization to issue the Audit Report for all audits conducted by the State Audit (except for audits subject to direct quality control of the State Audit Delegation as stipulated in Article 21 of these Regulations).

- Monitoring the activities of the State Audit Delegation is conducted through overseeing the electronic Audit Diary, reviewing and evaluating the audit files of the State Audit Delegation, and the audit-leading unit sent to the Department of Performance and Quality Control Audit as per the State Auditor General's regulations (including the draft Audit Report for approval, appraisal of the draft Audit Report to issue); not directly reviewing the audit evidence formed, collected by the audited unit, the audit records, and documents of the audited unit not attached to the Audit Diary on the electronic software.

Venue for Monitoring: Monitoring the audit delegations at the headquarters of the State Audit through tracking the audit diary recorded on the software and documents sent to the Department of Performance and Quality Control Audit as per the regulations of the State Audit.

Respectfully.