The Order and Procedures for Supervision of State Audit Activities by the State Audit Delegation

Process and Procedures for Monitoring the Activities of the State Audit Delegation as Specified in Clause 4, Article 19 of the Regulations Issued with Decision 1694/QD-KTNN in 2020, as follows:

a) Implementation of the Monitoring Plan for the Activities of the SAT Delegation Approved:

- Based on the annual monitoring plan approved by the General Auditor of the State Audit Office, the Director of the Department of Control and Quality Assurance of Audit Activities assigns monitoring tasks to the relevant speciailized departments.

- The specialized departments carry out the assigned monitoring tasks; draft a work exchange memo with the leading audit unit for the Director of the Department of Control and Quality Assurance of Audit Activities to sign. This memo requests the head of the leading audit unit to direct the SAT Delegation to rectify and remedy any limitations and shortcomings in audit activities identified through the monitoring process.

b) Preparation of the Monitoring Report on the Activities of the SAT Delegation for Evaluation of the Audit Report Draft:

- The specialized department assigned to monitor the activities of the SAT Delegation prepares the monitoring report after receiving the audit report draft submitted for evaluation and the quality control report of the leading audit unit. The monitoring report is prepared based on the results of the monitoring conducted by the department and evaluated through the quality control report of the leading audit unit.

- The Director of the Department of Control and Quality Assurance of Audit Activities (or the department leadership responsible for monitoring the audit) signs the Monitoring Report on the Activities of the SAT Delegation (Form No. 02 attached to the Quality Control Regulations) and sends it to the leadership of the State Audit Office in charge of the controlled unit (before the evaluation date) as the basis for evaluating the audit report draft and directing the implementation of solutions to address any limitations and issues in the audit process and quality control for the SAT Delegation (if any).

c) Appraisal of the Audit Report for Issuance (when assigned):

When receiving the audit report draft submitted for issuance along with the accompanying files and documents, the specialized department assigned to monitor the activities of the SAT Delegation reviews and prepares the appraisal report of the audit report (Form No. 02a attached to the Quality Control Regulations) to be submitted to the Director of the Department of Control and Quality Assurance of Audit Activities (or the department leadership responsible for monitoring the audit) for signing and issuance. The report is then sent to the leadership of the State Audit Office (through the General Department) as the basis for issuing the audit report.

Respectfully.