Data and information in the report required to be updated in audit activities in Vietnam from October 28, 2024

Que Anh

16:30, 29/10/2024

Below are the data and information in the report required to be updated in audit activities in Vietnam from October 28, 2024

Data and information in the report required to be updated in audit activities in Vietnam from October 28, 2024 (Image from the internet)

On October 28, 2024, the Auditor General issued Decision 1749/QD-KTNN on the Regulations for managing, exploiting, and using the software for the Database of financial reports, budget settlement reports, and budget estimation for audit activities in Vietnam.

Data and information in the report required to be updated in audit activities in Vietnam from October 28, 2024

The report data information to be updated in audit activities in Vietnam is stipulated in Appendix 2 issued with Decision 1749/QD-KTNN in 2024 as follows:

No.	Information	Description
1	Name of the audited entity, agency, organization related to audit activities	- The software requires this information. - The software assists users in searching and selecting the unit name from the software's list.
2	Type of report	- Includes the following report types: Financial report, budget settlement report, budget estimation, and other reports. - The software requires this information. - The software assists users in searching and selecting the type of report from the software's list.
3	Issued document	- Represents the legal basis the audited entity, agency, or organization must comply with when preparing the report (e.g., Circular 200/2014/TT-BTC; Circular 107/2017/TT-BTC; Circular 342/2016/TT-BTC,...). - The software requires this information. - The software assists users in searching and selecting the issued document from the software's list.
4	Report name, report template code	- The report’s name, template code as per regulation. Example: Explanation of financial reports (model number B09-DN,...). - The software requires this information. - The software assists users in searching and selecting the report name, report template code from the software’s list.
5	Reporting period	- Refers to the report creation period, including: annual, quarterly, semi-annual, and other periods,... - The software assists users in selecting the reporting period from the list and entering specific reporting period data (e.g., users select the yearly period and enter the corresponding reporting year as 2023,...).
6	Data source	- On the system includes the following data sources: data creation source; data source from audit operation software (Information Exchange Portal Software; Electronic Audit File Management Software; Auditor;...). - The software automatically determines the data source according to the synchronized data source or according to the user's updated unit,...
7	Audit engagement (if any)	- If report data is collected according to the audit engagement, the user selects the audit engagement from the available list. - The software does not require this information.
8	Original report file	- The format of the original report file, including formats like pdf or rar, zip,... - The software requires attaching a report file and supports categorizing report formats.

Regulations on Updating Report Data in audit activities in Vietnam from October 28, 2024

- The unit assigned to audit or the unit in charge of the audit engagement is responsible for promptly, fully updating the Report Data of the audited entity, agency, or organization related to audit activities in Vietnam as stipulated in Article 10 of the Regulations issued with Decision 1749/QD-KTNN in 2024 as follows:

+ The unit assigned to audit is responsible for updating and supplementing Report Data (if there are changes compared to the most recent update by the audited entity, agency, or organization related to audit activities) provided periodically as per the regulations in State Audit Law 2015, Decision 03/2019/QD-KTNN and provided during the survey, information collection process for annual audit planning, medium-term audit planning, detailed audit list within 30 days from the date of receiving the report.

+ The unit in charge of the audit engagement is responsible for updating and supplementing Report Data (if there are changes compared to the most recent update by the audited entity, agency, or organization related to audit activities) provided during the survey, information collection process for developing the comprehensive audit plan of the audit engagement and provided during the audit process within 60 days from the release date of the Audit Report.

- For Report Data created in electronic format during transactions on business software, the Information Technology Department is responsible for:

+ Synchronizing Report Data from business software to the software for the Database of financial reports, budget settlement reports, and budget estimation for audit activities to ensure centralized, unified exploitation.

+ Compiling Report Data on the software to visualize data in chart forms, assisting users in exploiting comprehensive information about Report Data.

(Article 11 of the Regulations issued with Decision 1749/QD-KTNN in 2024)

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- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
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