Where is the location for conducting the audit?

The location for conducting the audit is stipulated in Article 5 of the Regulations issued together with Decision 03/2020/QD-KTNN. To be specific:

- The audit is conducted at the audited entity, the headquarters of the State Audit Office, or another location decided by the State Auditor General.

- In the event the audit is conducted outside the headquarters of the audited entity, the audited entity is responsible for transferring documents and materials as prescribed by the State Auditor General.

- The audit location is proposed by the Head of the unit presiding over the audit and submitted to the State Auditor General for approval when reviewing the audit plan.

- During the audit implementation, if it is necessary to change the audit location, the Head of the Audit Team proposes this to the Head of the unit presiding over the audit for decision according to the authorization of the State Auditor General, and is responsible for reporting to and taking responsibility before the State Auditor General.

- In cases of reconciling with a third party, the audit location is proposed by the Audit Team Leader, reported to the Head of the Audit Team, who will then report to the Head of the unit presiding over the audit for decision and acceptance of responsibility.

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