Inspection dossier on the implementation of State Audit’s conclusions and recommendations in Vietnam

Inspection dossier on the implementation of State Audit’s conclusions and recommendations in Vietnam

The dossier for inspection of implementation of conclusions and recommendations of the State Audit of Vietnam includes:

- Report from the audited entity on the implementation of conclusions and recommendations of the State Audit.

- Inspection plan for implementation of audit conclusions and recommendations; adjusted and supplemented inspection plans for implementing audit conclusions and recommendations (if any).

- Document evaluating the inspection plan.

- Decision to inspect the implementation of audit conclusions and recommendations; adjusted and supplemented decision to inspect the implementation of audit conclusions and recommendations (if any).

- Minutes of inspection of implementation of audit conclusions and recommendations.

- Minutes of meetings by the Inspection Team or Inspection Group (if any).

- Draft report on inspection of the implementation of audit conclusions and recommendations by the presiding unit of the inspection.

- Decision to establish the Appraisal Board for the Inspection Report of the Chief Auditor; appraisal report; quality control report on the inspection of implementation of audit conclusions and recommendations by the Inspection Team; report on feedback and explanations by the Inspection Team; minutes of the meeting appraising the draft Inspection Report by the Chief Auditor (if any).

- Minutes of working between the Chief Auditor and the inspected entity on the inspection results, or official dispatch sending the draft inspection report on the implementation of audit conclusions and recommendations; explanations document from the inspected entity (if any).

- Directives regarding the activities of the Inspection Team (if any).

- Official Dispatch attached with the inspection report on implementation of audit conclusions and recommendations sent to the inspected entity.

- Documents from the State Audit sent to the audited entity and related organizations or individuals regarding issues related to the implementation of audit conclusions and recommendations (if any).

- Decision on administrative sanctions; administrative violation record against administrative violations of the audited entity related to the implementation of audit conclusions and recommendations of the State Audit; enforcement decision for the execution of administrative sanction decisions and accompanying related documents (if any).

- Documents and evidence related to the implementation of audit conclusions and recommendations (if any).

Decision 09/2024/QD-KTNN takes effect after 45 days from the signing date and replaces Decision 11/2023/QD-KTNN.

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