Certain conditions for conducting remote auditing in Vietnam from February 21, 2025

Certain conditions for conducting remote auditing in Vietnam from February 21, 2025

Some conditions for conducting remote auditing according to the guidelines for remote auditing issued with Decision 243/QD-KTNN dated February 21, 2025, are as follows:

* Technological Conditions

- Information and communication technology infrastructure and support tools: Both the State Audit Office of Vietnam and the audited unit need to have an IT system that is appropriate and meets requirements, including computers, software, and stable internet connections.

- Security, safety, and Data Protection (CSDP): There must be measures for data security, information encryption to prevent data leaks or losses during the remote audit process.

* Legal Conditions

Compliance with current legal regulations, especially those concerning the safety and security of data.

* Human Resource Conditions

- State auditors must have the skills to use technology, understand software, and the methods for remote auditing.

- The audited unit must have a support team ready to provide, exchange information, and clarify during the audit process.

* Data Conditions

- Readiness of digital data: The audited unit must convert data from paper format to digital format to facilitate sharing and processing.

- Data quality: Data must be complete, accurate, and quickly retrievable when requested.

* Clear Audit Procedures

- The remote audit procedures must be clearly defined in the KHKT, including the work steps, execution time, and support tools...

- State auditors and the audited unit need to maintain regular communication promptly to resolve arising issues.

More details can be found in Decision 243/QD-KTNN which takes effect from February 21, 2025.

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