Internal audit plans of the Ministry of National Defense of Vetnam

According to which, the internal audit plan of the Ministry of National Defense of Vietnam shall be as follows:
- Before December 15, the Ministry of National Defense of Vietnam shall prepare an internal audit plan of the planning year and submit it to the Minister of National Defense for consideration and approval.
- Content of the internal audit plan includes: scope, subject, objectives, contents, audit year, audit time and allocation of resources.
- Internal audit plans are developed on the basis of priority given to an audit by risk-oriented method under the direction of the Minister of National Defense of Vietnam with reference to opinions of agencies or units.
- The Chief Auditor of Vietnam shall make a comprehensive assessment of the risks of the units to prepare an internal audit plan; consider and adjust the plan if necessary to meet the risk control requirements. Upon adjustment to the approved internal audit plan, it must be reported to the Minister of Defense for decision.
- The Ministry of National Defense of Vietnam shall be responsible for cooperating with relevant bodies in dealing with professional issues, risk assessment and information necessary for formulation of internal audit plans; avoiding inspection and audit carried out within the same unit within a given year.
- An internal audit plan shall be approved within 15 days from the date on which the Chief Auditor proposes the Minister of National Defense.
- Within a period of 10 days from the date of approval, the internal audit plan must be sent to the Minister of National Defense, the Deputy Minister of National Defense of Vietnam in charge (if any), the units named in the plan and the related agencies and units.
The Decision No. 1607/QD-BQP takes effect on the date of its signing.

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