Recently, the State Auditor General of Vietnam issued Decision 1144/QD-KTNN stipulating the criteria, scoring scale, and standards for assessment and grading of the quality of members of audit delegations, audit teams, and the State Audit Delegation.
Members of audit delegations in Vietnam are assessed on a 100-point scale under the following criteria:
- Compliance with the law and relevant regulations of the State Audit Office of Vietnam (SAV): Maximum 15 points;
- Performance of assigned tasks, quality, and on-time completion: Maximum 75 points. Where:
+ Adherence to the detailed audit plan and timely performance of assigned tasks: Maximum 25 points;
+ Recording of the journal and other working documents; management and storage of audit documents: Maximum 10 points.
+ Collection, processing, assessment, and management, storage of audit evidence: Maximum 20 points.
+ Minutes confirming data and audit: Maximum 20 points.
- Compliance with the assignments and directives of superiors and the implementation of reporting policies; work attitude with a sense of responsibility, cooperation with colleagues, units inside and outside the agency: Maximum 10 points.
Details can be found in Decision 1144/QD-KTNN effective from September 04, 2020, replacing Decision 1793/QD-KTNN.
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