What are regulations on the order and procedures for controlling records after issuing the Audit Report in Vietnam?
What are regulations on the order and procedures for controlling records after issuing the Audit Report in Vietnam? Look forward to receiving feedback soon.
The order and procedures for controlling files after issuing the Audit Report are stipulated in Clause 4 Article 23 of the Regulations issued with Decision 1694/QD-KTNN 2020, as follows:
- Before conducting file control, the Department of Inspection and Quality Control of Audits exchanges information with the Chief Auditor of the audited unit to notify the decision to establish the Control Team, the control plan, and request the audited unit to prepare files to provide timely to the Control Team of the Department of Inspection and Quality Control of Audits.
- Based on the control plan, the Control Team conducts control of audit files and control files of the audit according to the contents specified in Section 3 Article 23 of these Regulations. The control process must regularly exchange information, coordinate with the General Department, the quality control teams of the audited unit, the Head of the Audit Delegation related to file control to address difficulties, obstacles, and conduct control; if necessary, a control exchange form is prepared for the Department Head of the Department of Inspection and Quality Control of Audits to request the Chief Auditor to instruct relevant departments to coordinate with the Control Team of the Department of Inspection and Quality Control of Audits. If adjustments to the control plan are necessary, the Head of the Control Team reports to the Department Head for consideration and decision.
- The Head of the Audit Delegation, the General Department, the quality control teams of the audited unit provide audit files, related control files for the Control Team to conduct file control.
- The contents and results of the work of the Control Team must be documented, confirmed with relevant organizations, individuals involved in file control.
- At the end of the control, the Head of the Control Team drafts the Report on the results of file control after issuing the Audit Report (Form 06a - Report on file control after issuing the Audit Report accompanying the Quality Control of Audit Regulations) to submit to the Department Head of the Department of Inspection and Quality Control of Audits.
- The Department of Inspection and Quality Control of Audits sends the draft report on file control to seek opinions from the audited unit in writing within 10 days (normal days according to the calendar) from the end of file control according to the approved plan.
- The Control Team completes the report on file control and submits it to the Department Head of the Department of Inspection and Quality Control of Audits to request guidance from the Leader of the Audit Department responsible for the Department (in case of significant findings).
h) The Control Team completes the report on file control according to the guidance of the Leader of the Audit Department, submits it to the Department Head of the Department of Inspection and Quality Control of Audits for issuance.
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