Method of quality control of State Audit Office of Vietnam

Method of quality control of State Audit Office of Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On March 4, 2024, the State Audit Office of Vietnam issued Decision 477/QD-KTNN on the Quality Control Regulations of State Audit Office of Vietnam.

1. Method of quality control of State Audit Office of Vietnam 

- The method of quality control of State Audit Office of Vietnam includes the following main methods:

+ Review and appraisal method

Review and appraisal is the task of State Auditors at higher management levels (Team Leaders, Heads of Units, etc.) or assigned officials to review and examine the documents, procedures, audit results, and audit files of State Audit or the documents and files of quality control of audit by assigned officials.

+ Comparative method

The comparative method involves studying and examining the necessary documents, files, and information as a basis for evaluations by assigned officials regarding the audit results of the Audit Team or the quality control results of the control levels.

+ Re-examination method

The re-examination method involves applying appropriate audit methods and procedures during the quality control process to check and re-evaluate the audit results, conclusions, and recommendations of the State Audit Office, the Audit Team, but not to re-perform the audit with a new audit decision and a new audit team.

The re-examination method is used in cases: (i) There are doubts about the accuracy, honesty, and objectivity of the audit results; (ii) The audit evidence for important audit results is unclear, incomplete, and inappropriate; (iii) There are different opinions or disputes about the audit conclusions and recommendations (between the State Audit Office and the audited unit, the inspected unit, or between State Auditors).

The application of the re-examination method can be carried out before or after the completion of the audit, inspection, and comparison at the unit; depending on the nature of the case, the entire content or part of the audited content may need to be re-examined. The re-examination is decided by the State Audit Office in cases where the Audit Team or the Control Team have completed the audit at the unit.

+ Expert method

The expert method is used in cases where the control work is related to deep expertise and requires professional advice to evaluate and provide opinions; it is used to obtain opinions on the quality of audits conducted by the State Audit Office or other necessary issues.

+ Collection of information from external sources

The method of collecting information from external sources is used to support and supplement information for control activities to clarify emerging issues. The information collected from external sources can come from the audited unit, the implementation of audit conclusions and recommendations, or from public media and public opinion about the audit activities of the Audit Team, the Inspection Team, and the State Audit Office.

+ Observation method

The observation method involves assigning individuals or organizations the task of directly controlling the quality of audits by going to the audit site according to the approved audit plan to review the process of performing the controlled tasks.

This method is often used to make preliminary evaluations of the organization's task performance, such as: work procedures, task assignment, work tools, document storage, etc., of the Audit Team, the Control Team, and the State Audit Office, thereby providing guidance for the implementation of the quality control of audits.

- The use of methods of quality control of audits must be appropriate to the control objectives and authorities of each control level; in necessary cases, it must be reported to the State Audit Office for consideration and decision before implementation.

(Article 9  of the Quality Control Regulations of the State Audit issued together with Decision 477/QD-KTNN in 2024)

2. Objects of quality control of State Audit Office of Vietnam

The objects of quality control of audits include:

- All audit activities in each phase of the audit according to the Audit Process of the State Audit Office.

- The work of quality control of audits by the Chief Auditor, Team Leaders, Unit Heads, and State Auditors.

(Article 5 of the Quality Control Regulations of the State Audit issued together with Decision 477/QD-KTNN in 2024)

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