Quality control methods for State Audit Office of Vietnam

Quality control methods for State Audit Office of Vietnam (Internet image)

Quality control methods for State Audit Office of Vietnam

According to Article 9 of the Regulations issued under Decision 477/QD-KTNN in 2024, the quality control methods for State Audit Office of Vietnam include the following main methods:

(1) Review and appraisal of documents

Review and appraisal involve higher-level state auditors (team leaders, unit heads, etc.) or assigned officials responsible for quality control, who examine and review the documents, procedures, audit results, and audit files of state auditors or the quality control documents of officials assigned to control the audit quality.

(2) Comparison and reference

Comparison and reference involve studying and examining the necessary documents, files, and information as a basis for evaluations by officials assigned to control the audit quality regarding the audit results of the audit team or the quality control results of different levels of control.

(3) Re-examination method

Re-examination involves applying appropriate audit methods and procedures during the quality control process to re-evaluate the audit results, conclusions, and recommendations of state auditors and audit teams, but not re-auditing the audit with a new audit decision and a new audit team.

The re-examination method is used in cases where: (i) there are doubts about the accuracy, truthfulness, and objectivity of the audit results; (ii) the audit evidence of significant audit results is unclear, incomplete, and inappropriate; (iii) there are different opinions or disputes regarding the audit conclusions and recommendations (between state auditors and audited entities, audited units, or among state auditors).

The application of the re-examination method can be done before or after the completion of the audit, examination, and comparison at the entity; depending on the nature of the case, it may involve re-examining the entire or part of the audited content. The re-examination is conducted when the audit team or the audit team has completed the audit at the entity, as decided by the State Auditor General.

(4) Expert method

The expert method is used in cases where control tasks require in-depth expertise for evaluation and opinions, and it is used to obtain opinions on the quality of the State Audit Report or other necessary issues.

(5) External information collection method

The external information collection method is used to support and supplement information for control activities to guide further control and clarify emerging issues. The information collected from external sources may come from the audited entity, the implementation of audit conclusions and recommendations, or from public media and public opinion about the audit activities of the audit team, audit team recommendations, quality control team, control team, and the State Audit Office.

(6) Observation method

The observation method involves assigning individuals or organizations responsible for quality control to directly visit the audit location according to the approved audit plan to review the implementation process of the tasks that need to be controlled.

This method is often used to make preliminary evaluations of task organization, such as work processes, task assignments, working tools, document storage practices, etc., of the audit team, quality control team, and state auditors. This provides guidance for implementing quality control in the audit.

Note: The use of quality control methods in State Audit must be appropriate to the control objectives and authorities of each level of control. In necessary cases, they must be reported to the State Auditor General for consideration and decision-making before implementation.

Ho Quoc Tuan

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