Requirements for the State audit delegation and members of the State audit delegation in Vietnam

Requirements for the State audit delegation and members of the State audit delegation in Vietnam (Image from the Internet)

1. Requirements for the State audit delegation and members of the State audit delegation in Vietnam

According to Article 4 of the Procedure issued together with Decision 08/2023/QD-KTNN, the requirements for the State audit delegation and members of the State audit delegation in Vietnam are as follows:

- Comply with the State Audit Law 2015; Anti-Corruption Law 2018 and enhance public service ethics to prevent corruption and negativity; system of state audit standards System; Regulations on the organization and operation of the State Audit Delegation; Audit quality control and report quality improvement regulations; other regulations of the State Audit and related legal documents throughout the audit process from planning to implementing conclusions and recommendations.

- Strictly follow the procedures and processes specified in the Audit Procedure. Organize the audit activities in accordance with the approved overall audit plan (KHKT overall) as per the regulations.

- During the audit process, the Head of the Audit Delegation (hereinafter referred to as the Head) or Team Leaders of Audit Teams (hereinafter referred to as Team Leaders) are required to direct the members of the Audit Delegation: Record and compile complete specific audit results of each task step into the audit file to gather sufficient and appropriate audit evidence as a basis for evaluations, confirmations, conclusions, and recommendations; utilize software and high-tech techniques to enhance the quality and efficiency of auditing activities, ensuring information confidentiality as per regulations; periodically consolidate audit results and report the progress to superiors; complete tasks as per the audit plan (KHKT) with the required progress and quality.

- The Head and Team Leaders are responsible for directing and guiding the members of the Audit Delegation to perform audits according to the Audit Procedure; continuously supervise and check the work of the Audit Delegation members to evaluate the results, review and assess audit evidence, draw lessons, and decide on the subsequent steps.

- Preparing and storing audit documents and records of the audit as regulated by the State Audit Law 2015, system of state audit standards, the regulation on the Audit File List, policies for submission, storage, usage, and destruction of audit files, other State Audit regulations, and relevant laws.

- For audits related to state secrets or containing elements related to state secrets, in addition to complying with the Procedure issued together with Decision 08/2023/QD-KTNN, the regulations on state secret protection must also be followed.

2. Regulations on preparing draft state audit reports in Vietnam

Regulations on preparing draft state audit reports in Vietnam according to Article 17 of the Procedure issued together with Decision 08/2023/QD-KTNN are as follows:

- Gathering audit evidence and audit results

- The Head is responsible for directing the compilation of all necessary documents, appropriate audit evidence, and audit results to prepare the draft audit report as specified by the State Audit.

- The Head organizes the classification, aggregation, and review of audit evidence, estimates errors within the entire scope (if any), and audit results by criteria suitable for each audit field, consistent with the contents and templates of audit reports as specified by the State Audit. In cases where sufficient appropriate audit evidence cannot be gathered to conclude on the audit content and prepare the draft audit report, the Head must propose additional audit procedures or opt for an appropriate audit opinion on that audit content as specified by the State Audit.

- Preparing the draft audit report

Based on the consolidated audit situation and data, the Head prepares the draft audit report. The audit report must meet the requirements specified by the State Audit.

- Discussion and gathering opinions from Audit Delegation members

The Head organizes discussions within the Audit Delegation to gather opinions from the delegation members on the draft audit report; consider and incorporate feedback from the members to finalize the draft audit report for submission to the Chief Auditor for review.

Discussions within the Audit Delegation must be recorded in minutes in accordance with the State Audit’s stipulated forms. If there are still differing opinions from the Head's conclusions, the State auditor is entitled to reserve their opinion following the organization and operational regulations of the State Audit Delegation.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE