Deadline for the Construction and Approval of the Annual Internal Audit Plan

Deadline for creating and approving the annual internal affairs inspection plan (Illustrative image)

To be specific, Article 25 of Decree 90/2012/ND-CP stipulates the creation and approval of the annual internal affairs inspection plan as follows:

- No later than October 30 each year, the Inspectorate of the Ministry of Internal Affairs shall guide the agencies assigned to perform internal affairs specialized inspection functions to develop programs and internal affairs specialized inspection plans. The agencies assigned to perform internal affairs specialized inspection functions shall send the program and internal affairs specialized inspection plans to the Inspectorate of the Ministry of Internal Affairs no later than November 5 each year.

- No later than November 15 each year, the Inspectorate of the Ministry of Internal Affairs shall submit the inspection plan of the Ministry of Internal Affairs to the Minister of Internal Affairs for approval. The Minister of Internal Affairs shall consider and approve the inspection plan no later than November 25 each year.

- No later than December 5 each year, the Inspectorate of the Department of Internal Affairs shall submit the inspection plan of the Department of Internal Affairs to the Director of the Department of Internal Affairs for approval. The Director of the Department of Internal Affairs shall consider and approve the inspection plan no later than December 15 each year.

Note: The approved inspection plan, when adjustment is required, must report to the Head of the competent authority for approval. The inspection plan according to the above regulations shall be sent to the inspected subjects and related agencies and organizations.

For details, see Decree 90/2012/ND-CP, which takes effect from January 1, 2013.

Le Vy

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