Responsibilities of the State audit delegation in amending the audit decisions and audit plans in Vietnam

Responsibilities of the State audit delegation in amending the audit decisions and audit plans in Vietnam (Internet image)

Responsibilities of the State audit delegation in amending the audit decisions and audit plans in Vietnam

According to Article 19 of Decision 1495/QD-KTNN of 2024 regulating the change in the content of the audit decision and audit plan:

Changing the content of the audit decision, general audit plan of the audit

- When it is necessary to change the objectives, content, scope, location, duration of the audit, members of the audit delegation, list of audit endpoints in the audit decision, the Head of the audit delegation shall report to the Head of the unit presiding over the audit in writing to present to the State Auditor General for consideration, decision, and only implement after the State Auditor General's decision. Changes to the general audit plan of the audit shall follow the Regulations on the preparation, appraisal, approval, and issuance of the general audit plan of the audit;

- In necessary cases, the Head of the audit delegation shall report to the Head of the unit presiding over the audit to adjust the audit time at the audited units performed by the Audit Group without increasing or decreasing the audit duration of the audit or transferring personnel between the Audit Groups within the audit delegation and be responsible for their decisions. After deciding to adjust the time or personnel of the Audit Group, the Head of the unit presiding over the audit shall report to the State Auditor General and notify the General Department, Legal Department, Policy and Quality Control Department, State Audit Inspectorate (for audits in the annual inspection plan), Information Technology Department, and related organizations and individuals.

Changing the detailed audit plan of the Audit Group

- The Audit Group Leader is responsible for preparing the detailed audit plan of the Audit Group according to the audit procedures of the State Audit and directing the members of the Audit Group to perform tasks according to the detailed audit plan approved by the Head of the audit delegation. The detailed audit plan of the Audit Group must be completed no later than 2 days from the start of the audit at the unit.

During the auditing process, if changes arise: the Audit Group Leader must submit a request to the Head of the audit delegation stating the reasons for the change for the Head of the audit delegation to consider approving (if within the delegation of authority of the Head of the audit delegation according to State Audit regulations) or for the Head of the audit delegation to present and seek the approval of the competent authority (if within the delegation of authority of the higher authority according to State Audit regulations). After the changes in the detailed audit plan are approved by the competent authority (according to delegation), the Head of the audit delegation must immediately send them to the Audit Group Leader for implementation and simultaneously send them to the Head of the unit presiding over the audit, notify the Policy and Quality Control Department, State Audit Inspectorate (for audits in the annual inspection plan), and related organizations and individuals;

- No later than 1 day, from the time of receiving the written request from the Audit Group Leader, the Head of the audit delegation is responsible for considering and approving it. In the case of objective reasons preventing the Head of the audit delegation from directly approving, the Audit Group Leader shall report to the Head of the audit delegation via communication means and immediately send a written request for the Head of the audit delegation's approval. In case the request is classified as a state secret, it shall be executed according to the regulations on the protection of state secrets;

- Cases of changing, supplementing the detailed audit plan must be consistent with the objectives, audit content, and audited unit approved by the State Auditor General. The Head of the audit delegation is responsible for the decision to adjust the detailed audit plan of the Audit Group and must report to the Head of the unit presiding over the audit.

More details can be found in Decision 1495/QD-KTNN effective from August 20, 2024.

Tran Huyen Trang

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