Audit Procedure for Operational Activities of the State Audit Office

07:47, 11/07/2024

The State Audit approved Decision 07/2017/QD-KTNN issued along with the operational audit procedure of the State Audit.

The operational audit process is developed based on the stipulations of:

- State Audit Law;- State Audit Standards (SAS) 300 - Basic Principles of Operational Audit, SAS 3000 - Guide to Operational Audit;- State Audit Process; and- Operational audit practices.

The operational audit process consists of 4 steps:

- Audit preparation;- Audit implementation;- Drafting and submitting the audit report;- Monitoring and inspecting the implementation of audit conclusions and recommendations.

The operational audit process is the basis for developing the Operational Audit Guidebook and specific operational audit guidelines for each audit field of the State Audit.

For detailed information, refer to Decision 07/2017/QD-KTNN, which took effect on August 4, 2017.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn