Detailed audit records of the Audit Team in Vietnam from February 10, 2025

Detailed audit records of the Audit Team in Vietnam from February 10, 2025​ (Image from Internet)

On December 27, 2024, the State Auditor General of Vietnam issued Decision 09/2024/QD-KTNN on regulations for the submission, preservation, exploitation, and destruction of audit records.

Detailed audit records of the Audit Team in Vietnam from February 10, 2025​

As stipulated in Article 5 of the Regulation issued together with Decision 09/2024/QD-KTNN, the detailed audit records of the Audit Team in Vietnam from February 10, 2025, are specified as follows:

- Audited, checked, and reconciled reports such as Financial Statements, Budget Settlement Reports, Investment Capital Settlement Reports, and other reports related to the data and information in the Audit Records, Inspection and Reconciliation Records (suitable to the field or audit).

- Detailed audit plans and presentations accompanying the adjusted and supplementary Detailed Audit Plans (if any).

- Presentations of inspection and reconciliation; Official Dispatches sent with Inspection and Reconciliation Plans; Official Dispatches for coordination during inspection and reconciliation (if applicable); Inspection and Reconciliation Plans; On-site Inspection Plans (if applicable).

- Documents requesting the audited, inspected, and reconciled unit; agencies, organizations, individuals involved to provide necessary information and documents for audit and reconciliation work (if any).

- Audit log.

- Presentation requesting directive opinions on the audit activities of the Audit Team (if any).

- Documents, materials directing and managing during the auditing process (if any), such as: Directives on auditing activities for the Audit Team; Minutes of meetings supervising and directing auditing activities by the leaders of the Audit Team and leaders of the unit overseeing the audit...

- Periodic and ad-hoc reports (if any) of the Audit Team sent to the Audit Team Leader, Head of Audit.

- Audit evidence related to the data, information presented in the Audit Records and audit findings serving as a basis for audit conclusions and recommendations.

- Confirmation record of audit figures and status.

- Audit records; inspection and reconciliation records; working records (if any).

- Meeting minutes of the Audit Team.

- Draft Audit Records of the Audit Team submitted to the Audit Team Leader for approval; Presentation to the Team Leader attached with the completed Draft Audit Records of the Audit Team sent to the Head of Audit for directive opinions before submitting to the unit (if any).

- Draft Audit Records of the Audit Team at meetings held for consultation (or sent for comments) with the audited unit.

- Documents providing opinions from the audited unit on the Draft Audit Records of the Audit Team (if any).

- Explanatory documents from the audited unit, agencies, organizations, individuals involved, and accompanying evidence (if any).

- Meeting minutes approving the draft Audit Records of the Audit Team with the audited unit (if any).

- Documents outlining the Audit Team's acceptance and explanations regarding opinions provided by the audited unit on the draft Audit Records (if any).

- Audit Records of the Audit Team.

- Presentation from the Audit Team Leader regarding requests to issue the Audit Findings Notice at the audited unit in detail.

- Notice of audit findings at the audited unit in detail; Notice of audit conclusions, recommendations through audits, reconciliations to relevant parties (if any).

- Records of inspection, audit quality control by inspection teams, audit control units at the Audit Team (if any).

- Audit Team's records, documents related to cases with indications of corruption, waste, or negative aspects discovered during the audit as per the State Audit regulations (if any).

- Other documents related to the detailed audit records of the Audit Team (if any).

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