To organize activities to ensure efficiency and effectiveness in implementation of auditors’ opinions in VietnamTo organize activities to ensure efficiency and effectiveness in implementation of auditors’ opinions in Vietnam

Tran Thanh Rin

17:39, 05/11/2022

On November 3, 2022, the State Auditor General issued Decision 02/2022/QĐ-KTNN on monitoring and inspecting the implementation of auditors’ opinions of the State Audit of Vietnam.

According to Decision 02/2022/QD-KTNN, the organization of activities to ensure the efficiency and effectiveness of the implementation of auditors’ opinions in Vietnam is carried out as follows:

- Assign an assistant department to monitor the implementation of auditors’ opinions. (New content added compared to Decision 07/2016/QD-KTNN)

- Timely reply in writing to the report on results of implementation of audit recommendations by the audited entity. (New content added compared to Decision 07/2016/QD-KTNN)

- Urge the audited entity in the appropriate forms:

+ In writing;

+ Through audit activities;

+ by reporting in writing to the State Auditor General of Vietnam to propose competent authorities to handle agencies or organizations that fail to implement or fail to fully and promptly implement the audit conclusions and recommendations of the State Audit according to Clause 4 and Article 14 of the Law on State Audit 2015.

- Check the implementation of the audit conclusions and recommendations.

- Handle recommendations and complaints of audited units about audit conclusions and recommendations in accordance with the Regulations on complaints, lawsuits, and responses to recommendations in SAV activities in Vietnam.

- Other activities as prescribed by the State Audit of Vietnam.

Decision 02/2022/QD-KTNN takes effect on December 18, 2022, replacing Decision 07/2016/QD-KTNN.

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